| http://www.w3.org/ns/prov#value | - Under section 6020(b)(1), when a taxpayer fails to make any return required by law, the Commissioner ???shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.??? Under section 6651(g)(2), any return so prepared by the Commissioner shall be treated as the taxpayer's return for purposes of section 6651(a)(2).
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