Where no return, or a false or fraudulent return filed.
Section 94
SEC. 94. Where no return, or a false or fraudulent return filed. — In case the executor, administrator, or any heir fails to file a return at the time prescribed above, or makes, willfully or otherwise, a false or fraudulent return, the Collector of Internal Revenue shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. In any such case, the Collector of Internal Revenue may make a return or amend any return and any return so made shall be prima facie good and sufficient for all legal purposes.