Sec. 1016. (a) General rule.— Sec. 1016. (a) General rule.Except as provided in subsection Except as provided in subsection (b), the amount of taxes imposed (b), the amount of taxes imposed by this chapter shall be assessed by this chapter shall be assessed within three years after the return within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed. Sec. 1016. (b) Exceptions. Sec. 1016. (b) (1) False return or no return.-In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. was filed, and no proceeding in Sec. 1016 (b) Exceptions.— Sec. 1016. (b) (1) False return or no return.-In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. Calendar Years before 1940 Sec. 517. (a) General rule. See p. 552, Eighth Edition. Sec. 517. (b) Exceptions. Sec. 517. (b) (1) False return or no return. See p. 552, Eighth Edition. Sec. 517. (b) (2) Collection af See p. 552, Eighth Edition. Sec. 1016. (b) (2) Collection Sec. 1016. (b) (2) Collection after assessment.-Where the as- after assessment.-Where the as- ter assessment. sessment of any tax imposed by sessment of any tax imposed by this chapter has been made within this chapter has been made within the statutory period of limitation the statutory period of limitation properly applicable thereto, such properly applicable thereto, such tax may be collected by distraint or by a proceeding in court, but only if begun (1) within six years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the donor. Sec. 1017. Suspension of running of statute. tax may be collected by distraint or Sec. 1017. Suspension of running of statute. The running of the statute of limitations provided in section 1016 on the making of assessments and the beginning of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under section 1012 (a)) be suspended for the period during which the The running of the statute of limitations provided in section 1016 on the making of assessments and the beginning of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under section 1012 (a)) be suspended for the period during which the Commissioner is prohibited from Commissioner is prohibited from making the assessment or beginning distraint or a proceeding in court (and in any event, if a proceeding in respect of the deficiency is placed on the docket of the Board, until the decision of the Board becomes final), and for 60 days thereafter. Sec. 1018. Addition to the tax in case of delinquent return. For addition to the tax in case of failure to make and file a return required by this chapter within the time prescribed by law or prescribed by the Commissioner in pur making the assessment or beginning Sec. 1018. Addition to the tax in case of delinquent return. For addition to the tax in case of failure to make and file a return required by this chapter within the time prescribed by law or prescribed by the Commissioner in pur Sec. 518. Suspension of running of statute. See p. 552, Eighth Edition. Sec. 519. Additions to the tax in case of failure to file return. See p. 552, Eighth Edition. Calendar Year 1944 suance of the law, see section 3612 (d) (1). Sec. 1019. Additions to the tax in case of deficiency. Sec. 1019. (a) Negligence.—If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 1021, relating to interest on deficiencies, shall not be applicable. Calendar Year 1943 suance of the law, see section Sec. 1019. Additions to the tax in case of deficiency. Sec. 1019. (a) Negligence.-If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 1021, relating to interest on deficiencies, shall not be applicable. Sec. 1019. (b) (Fraud).—If any Sec. 1019. (b) (Fraud).—If any part of any deficiency is due to part of any deficiency is due to fraud with intent to evade tax, fraud with intent to evade tax, then 50 per centum of the total then 50 per centum of the total amount of the deficiency (in addi- amount of the deficiency (in addition to such deficiency) shall be tion to such deficiency) shall be so assessed, collected, and paid, in so assessed, collected, and paid, in lieu of the 50 per centum addition lieu of the 50 per centum addition to the tax provided in section to the tax provided in section 3612 (d) (2). 3612 (d) (2). Sec. 1020. Interest on extended payments. Sec. 1020. Interest on extended payments. Sec. 1020. (a) Tax shown on re- Sec. 1020. (a) Tax shown on return. If the time for payment of turn.-If the time for payment of the amount determined as the tax the amount determined as the tax by the donor is extended under the by the donor is extended under the authority of section 1008 (b), there authority of section 1008 (b), there shall be collected as a part of such shall be collected as a part of such amount, interest thereon at the rate amount, interest thereon at the rate of 6 per centum per annum from of 6 per centum per annum from the date when such payment should the date when such payment should have been made if no extension had have been made if no extension had been granted, until the expiration been granted, until the expiration of the period of the extension. of the period of the extension. Sec. 1020. (b) Deficiency.-In case an extension for the payment of a deficiency is granted, as provided in section 1012 (i), there shall be collected, as a part of the tax, interest on the part of the deficiency the time for payment of which is so extended, at the rate of Sec. 1020. (b) Deficiency.—In case an extension for the payment of a deficiency is granted, as provided in section 1012 (i), there shall be collected, as a part of the tax, interest on the part of the deficiency the time for payment of which is so extended, at the rate of 6 per centum per annum for the 6 per centum per annum for the period of the extension, and no other interest shall be collected on such part of the deficiency for such period. Sec. 1021. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the de period of the extension, and no other interest shall be collected on such part of the deficiency for such period. Sec. 1021. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the de Calendar Year 1942 suance of the law, see section Sec. 1019. Additions to the tax in case of deficiency. Sec. 1019. (a) Negligence.-If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 1021, relating to interest on deficiencies, shall not be applicable. Sec. 1019. (b) (Fraud).—If any part of any deficiency is due to fraud with intent to evade tax. then 50 per centum of the total amount of the deficiency (in addi tion to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). Sec. 1020. Interest on extended payments. Sec. 1020. (a) Tax shown on return.-If the time for payment of the amount determined as the tax by the donor is extended under the authority of section 1008 (b), there shall be collected as a part of such amount, interest thereon at the rate of 6 per centum per annum from the date when such payment should have been made if no extension had been granted, until the expiration of the period of the extension. Sec. 1020. (b) Deficiency.-In case an extension for the payment of a deficiency is granted, as provided in section 1012 (i), there shall be collected, as a part of the tax, interest on the part of the deficiency the time for payment of which is so extended, at the rate of 6 per centum per annum for the period of the extension, and no other interest shall be collected on such part of the deficiency for such period. 1021. Interest on defi Sec. ciencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the de Calendar Year 1941 suance of the law, see section 3612 (d) (1). Sec. 1019. Additions to the tax in case of deficiency. Sec. 1019. (a) Negligence. If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 1021, relating to interest on deficiencies, shall not be applicable. Sec. 1019. (b) Fraud.-If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). Sec. 1020. Interest on extended payments. Sec. 1020. (a) Tax shown on return. If the time for payment of the amount determined as the tax by the donor is extended under the authority of section 1008 (b), there shall be collected as a part of such amount, interest thereon at the rate of 6 per centum per annum from the date when such payment should have been made if no extension had been granted, until the expiration of the period of the extension. Sec. 1020. (b) Deficiency.-In case an extension for the payment of a deficiency is granted, as provided in section 1012 (i), there shall be collected, as a part of the tax, interest on the part of the deficiency the time for payment of which is so extended, at the rate of 6 per centum per annum for the period of the extension, and no other interest shall be collected on such part of the deficiency for such period. Sec. 1021. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the de Calendar Year 1940 suance of the law, see section Sec. 1019. Additions to the tax in case of deficiency. Sec. 1019. (a) Negligence. If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 1021, relating to interest on deficiencies, shall not be applicable. Sec. 1019. (b) Fraud.-If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). Sec. 1020. Interest on extended payments. Sec. 1020. (a) Tax shown on return.-If the time for payment of the amount determined as the tax by the donor is extended under the authority of section 1008 (b), there shall be collected as a part of such amount, interest thereon at the rate of 6 per centum per annum from the date when such payment should have been made if no extension had been granted, until the expiration of the period of the extension. Sec. 1020. (b) Deficiency.-In case an extension for the payment of a deficiency is granted, as provided in section 1012 (i), there shall be collected, as a part of the tax, interest on the part of the deficiency the time for payment of which is so extended, at the rate of 6 per centum per annum for the period of the extension, and no other interest shall be collected on such part of the deficiency for such period. Sec. 1021. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the de Calendar Years before 1940 Sec. 520. Additions to the tax in case of deficiency. Sec. 520. (a) Negligence. See p. 552, Eighth Edition. Sec. 520. (b) Fraud. See p. 552, Eighth Edition. Sec. 521. Interest on extended payments. Sec. 521. (a) Tax shown on return. See p. 552, Eighth Edition. Sec. 521. (b) Deficiency. See p. 552, Eighth Edition. Sec. 522. Interest on deficiencies. See p. 553, Eighth Edition. Calendar Year 1944 ficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 1012 (d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed whichever is the earlier. Sec. 1022. Interest on jeopardy assessments. In the case of the amount collected under section 1013 (f) there shall be collected at the same time as such amount, and as a part of the tax, interest at the rate of 6 per ficiency, shall be paid upon notice ficiency, shall be paid upon notice and demand from the collector, and and demand from the collector, and shall be collected as a part of the shall be collected as a part of the tax, at the rate of 6 per centum per tax, at the rate of 6 per centum per annum from the due date of the annum from the due date of the tax to the date the deficiency is tax to the date the deficiency is assessed, or, in the case of a waiver assessed, or, in the case of a waiver under section 1012 (d), to the under section 1012 (d), to the thirtieth day after the filing of such thirtieth day after the filing of such waiver or to the date the deficiency waiver or to the date the deficiency is assessed whichever is the earlier. is assessed whichever is the earlier. Sec. 1022. Interest on jeopardy assessments. Sec. 1022. Interest on jeopardy assessments. In the case of the amount colIn the case of the amount collected under section 1013 (f) there lected under section 1013 (f) there shall be collected at the same time shall be collected at the same time as such amount, and as a part of as such amount, and as a part of the tax, interest at the rate of 6 per the tax, interest at the rate of 6 per centum per annum upon such centum per annum upon such centum per annum upon such amount from the date of the jeop- amount from the date of the jeop- amount from the date of the jeopardy notice and demand to the date ardy notice and demand to the ardy notice and demand to the of notice and demand under sec- date of notice and demand under date of notice and demand under section 1013 (i), or, in the case of section 1013 (i), or, in the case of the amount collected in excess of the amount collected in excess of the amount of the jeopardy assess the amount of the jeopardy assess ment, interest as provided in section ment, interest as provided in section 1021. 1021. tion 1013 (i), or, in the case of the amount collected in excess of the amount of the jeopardy assess ment, interest as provided in section 1021. Sec. 1023. Additions to the tax in case of nonpayment. Sec. 1023. (a) Tax shown on return. Sec. 1023. Additions to the tax in case of nonpayment. Sec. 1023. (a) Tax shown on return. Sec. 1023. Additions to the tax in case of nonpayment. Sec. 1023. (a) Tax shown on return. Sec. 1023. (a) (1) Payment not Sec. 1023. (a) (1) Payment not Sec. 1023. (a) (1) Payment not extended. Where the amount de- extended.-Where the amount de- extended.-Where the amount determined by the donor as the tax termined by the donor as the tax termined by the donor as the tax imposed by this chapter, or any imposed by this chapter, or any imposed by this chapter, or any part of such amount, is not paid part of such amount, is not paid part of such amount, is not paid on the due date of the tax, there on the due date of the tax, there on the due date of the tax, there shall be collected as a part of the shall be collected as a part of the tax, interest upon such unpaid tax, interest upon such unpaid amount at the rate of 6 per centum amount at the rate of 6 per centum per annum from the due date until per annum from the due date until it is paid. it is paid. shall be collected as a part of the tax, interest upon such unpaid amount at the rate of 6 per centum per annum from the due date until it is paid. Sec. 1023. (a) (2) Payment ex- Sec. 1023. (a) (2) Payment ex- Sec. 1023. (a) (2) Payment extended. Where an extension of tended.-Where an extension of tended.-Where an extension of time for payment of the amount so time for payment of the amount so time for payment of the amount so determined as the tax by the donor determined as the tax by the donor determined as the tax by the donor has been granted, and the amount has been granted, and the amount has been granted, and the amount the time for payment of which has the time for payment of which has the time for payment of which has been extended, and the interest been extended, and the interest been extended, and the interest thereon determined under section thereon determined under section thereon determined under section 1020 (a), is not paid in full prior 1020 (a), is not paid in full prior 1020 (a), is not paid in full prior to the expiration of the period of to the expiration of the period of to the expiration of the period of the extension, then, in lieu of the the extension, then, in lieu of the the extension, then, in lieu of the interest provided for in paragraph interest provided for in paragraph interest provided for in paragraph (1) of this subsection, interest at (1) of this subsection, interest at (1) of this subsection, interest at the rate of 6 per centum per annum the rate of 6 per centum per annum the rate of 6 per centum per annum shall be collected on such unpaid shall be collected on such unpaid shall be collected on such unpaid amount from the date of the ex- amount from the date of the ex- amount from the date of the expiration of the period of the exten- piration of the period of the exten- piration of the period of the extension until it is paid. sion until it is paid. sion until it is paid. Calendar Year 1941 ficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 1012 (d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed whichever is the earlier. Sec. 1022. Interest on jeopardy assessments. Calendar Year 1940 ficiency, shall be paid upon notice Sec. 1022. Interest on jeopardy assessments. In the case of the amount col- In the case of the amount collected under section 1013 (f) there lected under section 1013 (f) there shall be collected at the same time shall be collected at the same time as such amount, and as a part of as such amount, and as a part of the tax, interest at the rate of 6 per the tax, interest at the rate of 6 per centum per annum upon such centum per annum upon such amount from the date of the jeop- amount from the date of the jeopardy notice and demand to the ardy notice and demand to the date of notice and demand under date of notice and demand under section 1013 (i), or, in the case of section 1013 (i), or, in the case of the amount collected in excess of the amount collected in excess of the amount of the jeopardy assess- the amount of the jeopardy assessment, interest as provided in section ment, interest as provided in section 1021. 1021. Sec. 1023. Additions to the tax in case of nonpayment. Sec. 1023. (a) Tax shown on return. Sec. 1023. Additions to the tax in case of nonpayment. Sec. 1023. (a) Tax shown on return. Sec. 1023. (a) (1) Payment not Sec. 1023. (a) (1) Payment not extended. Where the amount de- extended.-Where the amount determined by the donor as the tax termined by the donor as the tax imposed by this chapter, or any imposed by this chapter, or any part of such amount, is not paid on the due date of the tax, there shall be collected as a part of the tax, interest upon such unpaid amount at the rate of 6 per centum per annum from the due date until it is paid. part of such amount, is not paid Calendar Years before 1940 Sec. 523. Interest on jeopardy assessments. See p. 553, Eighth Edition. Sec. 524. Additions to the tax in case of nonpayment. Sec. 524. (a) Tax shown on return. Sec. 524. (a) (1) Payment not extended. See p. 553, Eighth Edition. Sec. 524. (a) (2) Payment ex See p. 553, Eighth Edition. Sec. 1023. (a) (2) Payment ex- Sec. 1023. (a) (2) Payment extended.-Where an extension of tended.-Where an extension of tended. time for payment of the amount so time for payment of the amount so determined as the tax by the donor determined as the tax by the donor has been granted, and the amount has been granted, and the amount the time for payment of which has the time for payment of which has been extended, and the interest been extended, and the interest thereon determined under section thereon determined under section 1020 (a), is not paid in full prior 1020 (a), is not paid in full prior to the expiration of the period of to the expiration of the period of the extension, then, in lieu of the the extension, then, in lieu of the interest provided for in paragraph interest provided for in paragraph (1) of this subsection, interest at (1) of this subsection, interest at the rate of 6 per centum per annum the rate of 6 per centum per annum shall be collected on such unpaid shall be collected on such unpaid amount from the date of the ex- amount from the date of the expiration of the period of the exten- piration of the period of the extension until it is paid. sion until it is paid. |