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 3800.1

SEC. 3634. EXTENSION OF TIME FOR FILING RETURNS.

If the failure to file a return * * * 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 30 days, for making and filing the return or list as he deems proper. [For postponements by reason of war, see section 3804.]

1 The statute reads "3799."

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 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 omis sion, 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:

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.

* **

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.

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 property subject to seizure or distraint, from which the money due for tax can be collected, such collector shall transmit a statement containing the name of the person liable to such tax, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have property, real or personal, liable to be seized and sold for tax. And the collector to whom the said certified statement is transmitted shall proceed to collect the said tax in the same way as if the name of the person and objects of tax contained in the said certified statement were on any list of his own collection district; and he shall, upon receiving said certified statement as aforesaid, transmit his receipt for it to the collector sending the same to him.

SEC. 3652. ESTABLISHMENT BY REGULATION OF MODE OR TIME OF COLLECTION.

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

SEC. 3653. PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION.

* * *

(a) TAX.-Except as provided, in sections. no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.

SEC. 3654. GENERAL POWERS AND DUTIES RELATING TO COLLECTION. (a) COLLECTORS.-Every collector within his collection district shall see that all laws and regulations relating to the collection of internal revenue taxes are faithfully executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto. For such purposes, he shall have power to examine all persons, books, papers, accounts, and premises, to administer oaths, and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel compliance with such summons in the same manner as provided in section 3615.

(b) DEPUTY COLLECTORS.-Every deputy collector shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is by law vested in the collector himself; but each collector shall, in every respect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done, by any of his deputies while acting as such.

(c) INTERNAL REVENUE AGENTS.-Every internal revenue agent shall see that all laws and regulations relating to the collection of internal revenue taxes are faithfully executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto.

SEC. 3655. NOTICE AND DEMAND FOR TAX.

(a) DELIVERY.-Where it is not otherwise provided, the collector shall, in person or by deputy, within ten days after receiving any list of taxes from the Commissioner, give notice to each person liable to pay any taxes stated therein, to be left at his dwelling or usual place of business, or to be sent by mail, stating the amount of such taxes and demanding payment thereof.

(b) ADDITION TO TAX FOR NONPAYMENT.-If such person does not pay the taxes, within ten days after the service or the sending by mail of such notice, it shall be the duty of the collector or his deputy to collect the said taxes with a penalty of 5 per centum additional upon the amount of taxes, and interest at the rate of 6 per centum per annum from the date of such notice to the date of payment

[For postponements by reason of war, see section 3804.]

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