Where no return, or a false or fraudulent return filed.
Section 106
SEC. 106. 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 Commissioner of Internal Revenue shall make the return from his own knowledge and from such information as can obtain through testimony or otherwise. In any such .case, the Commissioner 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.