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SEC. 3631. RESTRICTIONS ON EXAMINATION OF TAXPAYERS.

No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is

necessary.

SEC. 3632. AUTHORITY TO ADMINISTER OATHS, TAKE TESTIMONY, AND CERTIFY.

(a) INTERNAL REVENUE PERSONNEL.—

(1) PERSONS IN CHARGE OF ADMINISTRATION OF INTERNAL REVENUE LAWS GENERALLY.-Every collector, deputy collector, internal revenue agent, and internal revenue officer assigned to duty under an internal revenue agent, is authorized to administer oaths and to take evidence touching any part of the administration of the internal revenue laws with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken.

(2) PERSONS IN CHARGE OF EXPORTS AND DRAWBACKS.-Every collector of internal revenue and every superintendent of exports and drawbacks is authorized to administer such oaths and to certify to such papers as may be necessary under any regulation prescribed under the authority of the internal revenue laws.

(b) OTHERS.-Any oath or affirmation required or authorized by any internal revenue law or by any regulations made under authority thereof may be administered by any person authorized to administer oaths for general purposes by the law of the United States, or of any State, Territory, or possession of the United States, or of the District of Columbia, wherein such oath or affirmation is administered, or by any consular officer of the United States. This subsection shall not be construed as an exclusive enumeration of the persons who may administer such oaths or affirmations.

SEC. 3633. JURISDICTION OF DISTRICT COURTS.

(a) TO ENFORCE SUMMONS.-If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, or other data, the district court of the United States for the district in which such person resides shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data.

(b) To ISSUE ORDERS, PROCESSES, AND JUDGMENTS—

For authority of district courts to issue orders, processes, and judgments for enforcement of internal revenue laws, see section 3799.

SEC. 3634. EXTENSION OF TIME FOR FILING RETURNS.

If the failure to file a return (other than a return of income tax) or list at the time prescribed by law or by regulation made under authority of law is due to sickness or absence, the collector may allow such further time, not exceeding thirty days, for making and filing the return or list as he deems proper.

98907-39-PT. I— -29

TABLE OF CONTENTS

CHAPTER 35-ASSESSMENT

Sec. 3640. Assessment authority.

Sec. 3641. Certification of assessment lists to collectors.

Sec. 3642. Supplemental assessment lists.

Sec. 3643. Other laws applicable.

Sec. 3644. Establishment by regulation of mode or time of assessment.
Sec. 3645. Periods of limitation upon assessment.

Sec. 3646. Cross references.

CHAPTER 35-ASSESSMENT

SEC. 3640. ASSESSMENT AUTHORITY.

The Commissioner is authorized and required to make the inquiries, determinations, and assessments of all taxes and penalties imposed by this title, or accruing under any former internal revenue law, where such taxes have not been duly paid by stamp at the time and in the manner provided by law.

SEC. 3641. CERTIFICATION OF ASSESSMENT LISTS TO COLLECTORS. The Commissioner shall certify a list of such assessments when made to the proper collectors, respectively, who shall proceed to collect and account for the taxes and penalties so certified.

SEC. 3642. SUPPLEMENTAL ASSESSMENT LISTS.

(a) AUTHORIZATION.-Whenever it is ascertained that any list delivered to any collector is imperfect or incomplete in consequence of the omission of the name of any person liable to tax, or in consequence of any omission, or understatement, or undervaluation, or false or fraudulent statement contained in any return made by any person liable to tax, the Commissioner may, at any time within the period prescribed for assessment, enter on any monthly or special list:

(1) ORIGINAL ASSESSMENTS.-The name of such person so omitted, together with the amount of tax for which he may be liable, and also

(2) ADDITIONAL ASSESSMENTS.-The name of any such person in respect to whose return, as aforesaid, there has been any omission, undervaluation, understatement, or false or fraudulent statement, together with the amount for which such person may be liable, above the amount for which he may have been assessed upon any return made as aforesaid.

(b) CERTIFICATION TO COLLECTOR.-The Commissioner shall certify and return such list to the collector as required by law.

SEC. 3643. OTHER LAWS APPLICABLE.

All provisions of law for the ascertainment of liability to any tax, or the assessment or collection thereof, shall be held to apply, so far as may be necessary, to the proceedings authorized and directed under this chapter.

SEC. 3644. ESTABLISHMENT BY REGULATION OF MODE OR TIME OF ASSESSMENT.

Whenever the mode or time of assessing any tax which is imposed is not provided for, the Commissioner may establish the same by regulation.

SEC. 3645. PERIODS OF LIMITATION UPON ASSESSMENT.

For the periods of limitation prescribed for making assessments, see the following:

Income tax-Taxpayer, sections 275 and 276; Transferee and fiduciary, section 311.

Additional income tax on personal holding companies, section 507.
Excess profits tax, section 603.

Excess profits on Navy contracts, section 651.

Unjust enrichment, section 702 (a).

Estate tax-Decedent, sections 874 and 875; Transferee and fiduciary, section 900.

Gift tax-Donor sections 1016 and 1017; Transferee and fiduciary, section 1025.

Capital stock tax, section 3312.

Transfers to avoid income tax, section 3312.

Employment taxes, section 3312.

Safe deposit boxes, section 3312.

Firearms, section 3312.

Tobacco, snuff, cigars, and cigarettes, sections 2002 (b) and 3312.
Documents, other instruments, and playing cards, section 3312.

Admissions and dues, section 3312.

Oleomargarine, sections 3311 and 3312.

Adulterated and process or renovated butter, sections 3311 and 3312.
Filled cheese, sections 3311 and 3312.

Mixed flour, sections 3311 and 3312.

Narcotics, section 3312.

White phosphorus matches, section 3312.

Cotton futures, section 3312.

Pistols and revolvers, section 3312.

Circulation other than of national banks, section 3312.

Liquor-Distilled spirits, section 3312; Wines, section 3312; Fermented liquors, section 3312; Occupational taxes, section 3312.

SEC. 3646. CROSS REFERENCES.

For prohibition of suits to restrain assessment of any tax, see section 3653.

For prohibition upon assessment of taxes against insolvent banks, see section 3798.

TABLE OF CONTENTS

CHAPTER 36-COLLECTION

SUBCHAPTER A GENERAL PROVISIONS

Sec. 3650. Collection districts.

Sec. 3651. Collection authority.

Sec. 3652. Establishment by regulation of mode or time of collection.
Sec. 3653. Prohibition of suits to restrain assessment or collection.

Sec. 3654. General powers and duties relating to collection.

Sec. 3655. Notice and demand for tax.

Sec. 3656. Payment by check.

Sec. 3657. Payment by United States notes and certificates of indebtedness. Sec. 3658. Fractional parts of a cent.

Sec. 3659. Receipts for taxes.

Sec. 3660. Jeopardy assessment.

Sec. 3661. Enforcement of liability for taxes collected.

Sec. 3662. Prohibition of suits to replevy property taken under internal revenue laws.

Sec. 3663. Cross references.

SUBCHAPTER B-LIEN FOR TAXES

Sec. 3670. Property subject to lien.

Sec. 3671. Period of lien.

Sec. 3672. Validity against mortgagees, purchasers, and judgment creditors. Sec. 3673. Release of lien.

Sec. 3674. Partial discharge of property.

Sec. 3675. Effect of certificates of release or partial discharge.

Sec. 3676. Single bond covering release of lien and payment of income tax deficiency.

Sec. 3677. Extended application of provisions relating to release or partial discharge.

Sec. 3678. Civil action to enforce lien on property.

Sec. 3679. Civil action to clear title to realty.

Sec. 3680. Cross references.

SUBCHAPTER C-DISTRAINT

PART I-DISTRAINT ON PERSONAL PROPERTY

Sec. 3690. Authority to distrain.

Sec. 3691. Property exempt from distraint.

Sec. 3692. Levy.

Sec. 3693. Proceedings on distraint.

Sec. 3694. Priority of specific tax liability on distrained property.
Sec. 3695. Property for account of the United States.

Sec. 3696. Redemption of property.

Sec. 3697. Certificates of sale.

Sec. 3698. Cross references.

PART II-DISTRAINT ON REAL ESTATE

Sec. 3700. Authority to distrain.

Sec. 3701. Proceedings on distraint.

Sec. 3702. Redemption of real estate.

Sec. 3703. Certificates of purchase.

Sec. 3704. Deeds of sale.

Sec. 3705. Transmission of certificates and deeds to Commissioner.
Sec. 3706. Records of sale.

Sec. 3707. Cross references.

PART III-GENERAL PROVISIONS

Sec. 3710. Surrender of property subject to distraint.
Sec. 3711. Production of books.

Sec. 3712. Sale of indivisible property.

Sec. 3713. Distraint by collector outside his district.

Sec. 3714. Period of limitation upon distraint.

Sec. 3715. Successive seizures.

Sec. 3716. Fees and charges in distraint and seizure cases.
Sec. 3717. Cross reference.

SUBCHAPTER D-FORFEITURES

Sec. 3720. Seizure of forfeitable property.

Sec. 3721. Custody of seized goods prior to judicial proceedings.

Sec. 3722. Special disposition of perishable goods.

Sec. 3723. Judicial proceedings to enforce forfeiture.

Sec. 3724. Goods valued at $500 or less.

Sec. 3725. Stamping, marking, and branding seized goods.

Sec. 3726. Customs laws applicable.

Sec. 3727. Cross references.

SUBCHAPTER E-SUITS BY UNITED STATES

Sec. 3740. Authorization to commence suit.

Sec. 3741. Continuance.

Sec. 3742. Discontinuance or nolle prosequi.

Sec. 3743. Regulations.

Sec. 3744. Suits for taxes.

Sec. 3745. Suits for fines, penalties, and forfeitures.

Sec. 3746. Suits for recovery of erroneous refunds.

Sec. 3747. Disposition of judgments and moneys recovered.

Sec. 3748. Periods of limitation.

SUBCHAPTER F-CLOSING AGREEMENTS AND COMPROMISES

Sec. 3760. Closing agreements.

Sec. 3761. Compromises.

Sec. 3762. Penalties.

CHAPTER 36-COLLECTION

SUBCHAPTER A- GENERAL PROVISIONS

SEC. 3650. COLLECTION DISTRICTS.

(a) ESTABLISHMENT AND ALTERATION.-For the purpose of assessing, levying, and collecting the taxes provided by the internal revenue laws, the President may establish convenient collection districts, and may from time to time alter said districts.

(b) NUMBER.-The whole number of collection districts for the collection of internal revenue shall not exceed 65.

(c) BOUNDARIES.

(1) HAWAII.-The Territory of Hawaii shall constitute a district for the collection of the internal revenue of the United States, with a collector, whose office shall be at Honolulu, and deputy collectors at such other places in the several islands as the Secretary shall direct.

(2) ELSEWHERE.-For the purpose mentioned in subsection (a), the President may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district.

SEC. 3651. COLLECTION AUTHORITY.

(a) IN GENERAL.—

(1) WITHIN DISTRICT.-It shall be the duty of the collectors or their deputies, in their respective districts, and they are authorized, to collect all the taxes imposed by law, however the same may be designated.

(2) OUTSIDE DISTRICT.—

For authority of collector or deputy to collect taxes by distraint outside his own collection district, but within the State, see section 3713. (b) TRANSFERRED ASSESSMENTS.-Whenever a collector has on any list duly returned to him the name of any person not within his collection district who is liable to tax, or of any person so liable who has, in the collection district in which he resides, no sufficient prop

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