(c) RULE WHERE NO TAX LIABILITY.-An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid. SEC. 3771. INTEREST ON OVERPAYMENTS. (a) RATE.-Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the rate of 6 per centum per annum. (b) PERIOD. Such interest shall be allowed and paid as follows: (1) CREDITS.-In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.-In the case of a refund, from the date of the overpayment to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer. acceptance of such check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon. The (c) ADDITIONAL ASSESSMENT DEFINED.-As used in this section the term "additional assessment" means a further assessment for a tax of the same character previously paid in part, and includes the assessment of a deficiency of any income or estate tax imposed by the Revenue Act of 1924, 43 Stat. 253, or by any subsequent revenue act. SEC. 3772. SUITS FOR REFUND. (a) LIMITATIONS. (1) CLAIM.-No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) TIME. No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to which such suit or proceeding relates. (3) RECONSIDERATION AFTER MAILING OF NOTICE.-Any consideration, reconsideration, or action by the Commissioner with respect to such claim following the mailing of a notice by restored mail of disallowance shall not operate to extend the period within which suit may be begun. This paragraph shall not operate * * * to prevent the suspension of the statute of limitations for filing suit under section 3774 (b) (2). [For postponements by reason of war, see section 3804.] (b) PROTEST OR DURESS.-Such suit or proceeding may be maintained whether or not such tax, penalty, or sum has been paid under protest or duress. (c) CROSS REFERENCES. For provisions relating to claims for refund or credit filed with the Commissioner in respect of * * * Miscellaneous taxes, see section 3313. [For duty of district attorneys to defend suits, see section 507 of Title 28 of the United States Code (62 Stat. 910). For jurisdiction of district courts, see section 1346 of Title 28 of the United States Code (62 Stat. 933). For payment by the Treasury of judgments against collectors or other officers, upon certificate of probable cause, see section 2006 of Title 28 of the United States Code (62 Stat. 960).] (d) SUITS AGAINST COLLECTOR a Bar.—A suit against a collector (or former collector) or his personal representative for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected shall be treated as if the United States had been a party to such suit in applying the doctrine of res judicata in all suits instituted after June 15, 1942, in respect of any internal revenue tax * * * SEC. 3774. REFUNDS AFTER PERIODS OF LIMITATION. A refund of any portion of an internal revenue tax (or any interest, penalty, additional amount, or addition to such tax) shall be considered erroneous (a) EXPIRATION OF PERIOD FOR FILING CLAIM.-If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or (b) DISALLOWANCE OF CLAIM AND EXPIRATION OF PERIOD FOR FILING SUIT. In the case of a claim filed within the proper time and disallowed by the Commissioner, if the refund was made after the expiration of the period of limitation for filing suit, unless (1) within such period suit was begun by the taxpayer, or (2) within such period, the taxpayer and the Commissioner agreed in writing to suspend the running of the statute of limitations for filing suit from the date of the agreement to the date of final decision in one or more named cases then pending before * the courts. If such agreement has been entered into, the running of such statute of limitations shall be suspended in accordance with the terms of the agreement. * (c) CROSS REFerence. For procedure by the United States to recover erroneous refunds, see ection 3746. SEC. 3775. CREDITS AFTER PERIODS OF LIMITATION. (a) PERIOD AGAINST UNITED STATES. Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 3770 (a) (2). (b) PERIOD AGAINST TAXPAYER.-A credit of an overpayment in respect of any tax shall be void if a refund of such overpayment would be considered erroneous under section 3774. SEC. 3776. REPORTS TO CONGRESS OF REFUNDS IN EXCESS OF $500. The Commissioner shall make report to Congress, at the beginning of each regular session, by internal revenue districts and alphabetically arranged, of all disbursements in excess of $500 under section 3770 (a) (1) ***. SEC. 3778. CROSS REFERENCE. For remission of tax against insolvent banks, see section 3798. CHAPTER 38-MISCELLANEOUS PROVISIONS SEC. 3790. PROHIBITION OF ADMINISTRATIVE REVIEW OF COMMISSIONER'S DECISIONS. In the absence of fraud or mistake in mathematical calculation, the findings of fact in and the decision of the Commissioner upon (or in case the Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internal revenue laws shall not, except as provided in ***, be subject to review by any other administrative or accounting officer, employee, or agent of the United States. In the absence of fraud or mistake in mathematical calculation, the allowance or nonallowance by the Commissioner of interest on any credit or refund under the internal revenue laws shall not, except as provided in * * * be subject to review by any other administrative or accounting officer, employee, or agent of the United States. SEC. 3791. RULES AND REGULATIONS. (a) AUTHORIZATION. (1) IN GENERAL.-Except as provided in section 1928 (a), Cotton Futures, section 2599, Marihuana, section 2559, Narcotics, section 3176, Liquor, and section 1805, Silver, the Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title. (2) IN CASE OF CHANGE IN LAW.-The Commissioner may make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation to internal revenue. (b) RETROACTIVITY OF REGULATIONS OR RULINGS.-The Secretary, or the Commissioner with the approval of the Secretary, may prescribe the extent, if any, to which any ruling, regulation, or Treasury Decision, relating to the internal revenue laws, shall be applied without retroactive effect. SEC. 3792. EXPENSES OF DETECTION AND PUNISHMENT OF FRAUDS. The Commissioner, with the approval of the Secretary, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law. SEC. 3793. PENALTIES AND FORFEITURES. (a) FRAUDULENT BONDS, PERMITS, AND ENTRIES. (1) PENALTY.-Every person who (A) SIMULATION OR EXECUTION.-Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or 'The statute reads "facts." other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or (B) PROCURING EXECUTION.-Procures the same to be falsely or fraudulently executed, or (C) AIDING IN EXECUTION.-Advises, aids in, or connives at such execution thereof— shall be imprisoned for a term not less than one year nor more than five years, and (2) FORFEITURE.-The property to which such false or fraudulent instrument relates shall be forfeited. (b) FRAUDULENT RETURNS, AFFIDAVITS, AND CLAIMS. (1) ASSISTANCE IN PREPARATION OR PRESENTATION.—Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony, and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (2) PERSON DEFINED. The term "person", as used in this subsection, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. (c) CROSS REFERENCES. (1) PENALTIES. For other penalties under this subtitle, see the following sections: Forcibly obstructing officers, 3601 (c); Forcibly rescuing property, 3601 (c); Failure to file return, 3612 (d) (1); False or fraudulent return, 3612 (d) (2); Nonpayment of tax, 3655 (b); Failure to surrender property subject to distraint, 3710 (b); Fraud in connection with closing agreements and compromises, 3762.1 (2) FORFEITURES. For other forfeitures under this subtitle, see the following: Sales or removals in fraud of internal revenue laws, section 3720 (a); Sales or removals with design to avoid payment of taxes, section 3720 (a). SEC. 3794. INTEREST ON DELINQUENT TAXES. Notwithstanding any provision of law to the contrary, interest accruing * upon any internal revenue tax (including amounts assessed or collected as a part thereof) not paid when due, shall be at the rate of 6 per centum per annum. 1 The statute reads "3763." |