(a) Power of the Secretary. — If any person fails to file a tax return or statement on the date established by law, the Secretary may prepare the tax return or statement with the information he/she may have and with such other information as he/she may obtain through testimony or otherwise. If any person under bankruptcy or receivership proceedings fails to file a tax return or statement on the date established by law, the Secretary shall file a claim after having evaluated the information he/she may have and any such other information as he/she may obtain through testimony or otherwise.(b) Validity of tax return. — Any tax return or statement thus prepared and signed by the Secretary, or by any official or employee of the Department of the Treasury, shall constitute prima facie evidence which shall stand as correct and sufficient for all legal purposes.(c) Filing tax return after trade statement or return. — Any tax return or statement filed by the taxpayer after the date the Secretary prepares the trade statement or return, shall be treated as an amended tax return. History —Jan. 31, 2011, No. 1, § 6051.05, retroactive to Jan. 1, 2011.