written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be subject to the penalties prescribed for perjury in Section 125 of the Criminal Code.

See note following Sec. 1632, infra.

Sec. 1631. Use of government depositaries in connection with payment of taxes.

The Secretary may authorize incorporated banks or trust companies which are depositaries or financial agents of the United States to receive any taxes under this chapter in such manner, at such times, and under such conditions' as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such taxes by such depositaries and financial agents is to be treated as payment of such taxes to the collectors.

See note following Sec. 1632, infra.

Sec. 1632. Acts to be performed by agents.
In case a fiduciary, agent or other person has

the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Commissioner, under regulations prescribed by him with the approval of the Secretary, is authorized to designate such fiduciary, agent or other person to perform such acts as are required of employers under this chapter and as the Commissioner may specify. Except as may be otherwise prescribed by the Commissioner with the approval of the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent or other person so designated but, except as so provided, the employer for whom such fiduciary, agent or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.

Sec. 1621 to Sec. 1627, inclusive, and Sec. 1630 to Sec. 1632, inclusive, added to I. R. C. by Sec. 2 (a), Current Tax Payment Act of 1943. Sec. 2 (d) of said Act provides that said amendments shall take effect July 1, 1943, and shall be applicable to all wages paid on or after such date, except that such amendments shall not be applicable to wages paid during the calendar year 1943 with respect to a payroll period beginning before such date.

Sec. 3600. Canvass of districts for taxable persons and objects.

Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.

Sec. 3601. Entry of premises for examination of taxable objects.

Sec. 3601. (a) Authority.—

Sec. 3601. (a) (1) Entry during day.-Any collector, deputy collector, internal revenue agent, or inspector may enter, in the daytime, any building or place where any articles or object subject to tax are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said articles or objects.

Sec. 3601. (a) (2) Entry at night.-When such premises are open at night, such officers may enter them while so open, in the performance of their official duties.

Sec. 3601. (b) Penalty for refusal to permit entry or examination.-Any owner of such building or place, or person having the agency or superintendence of the same, who refuses to admit such officer, or to suffer him to examine such article or articles, shall, for every such refusal, forfeit $500.

Sec. 3601. (c) Other penalties.—If any person shall

Sec. 3601. (c) (1) Forcible obstruction or hindrance to officers.-Forcibly obstruct or hinder any collector, deputy collector, internal revenue agent, or inspector, in the execution of any power and authority vested in him by law, or

Sec. 3601. (c) (2) Forcible rescue of seized property.-Forcibly rescue or cause to be rescued any property, articles, or objects after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending, excepting in cases otherwise provided for, shall, for every such offense, forfeit and pay the sum of $500, or double the value of the property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court.

Sec. 3602. Search warrants.

The several judges of the district courts of the United States, and the United States commissioners, may, within their respective jurisdictions, issue a search warrant, authorizing any internal revenue officer to search any premises within the same, if such officer makes oath in writing that he has reason to believe, and does believe, that a fraud upon the revenue has been or is being committed upon or by the use of the said premises.

(But see sections 3116 and 3117.)

Sec. 3603. Notice requiring records, statements, and special returns.

Whenever in the judgment of the Commissioner necessary he may require any person, by notice

served upon him, to make a return, render under
oath such statements, or keep such records as the
Commissioner deems sufficient to show whether or
not such person is liable to tax.

Sec. 3604. Returns as to formation, etc., of for-
eign corporations.

Sec. 3604. (a) Requirement.-Under regulations
prescribed by the Commissioner with the approval
of the Secretary, any attorney, accountant, fiduciary,
bank, trust company, financial institution, or other
person, who aids, assists, counsels, or advises in, or
with respect to, the formation, organization, or re-
organization of any foreign corporation, shall, with-
in 30 days thereafter, file with the Commissioner a

return.

Sec. 3604. (b) Form and contents of return.—
Such return shall be in such form, and shall set
forth, under oath, in respect of each such corpora-
tion, to the full extent of the information within
the possession or knowledge or under the control
of the person required to file the return, such infor-

Sec. 3611. Returns executed by taxpayer.
When not otherwise provided for-
Sec. 3611. (a) Preparation.—

Sec. 3611. (a) (1) By taxpayer.-It shall be the
duty of any person made liable to any special tax
or other tax imposed by law, to make a list or re-
turn, verified by oath, to the collector or a deputy
collector of the district where located, of the articles
or objects, including the quantity of goods, wares,
and merchandise, made or sold and charged with a
tax, the several rates and aggregate amount, accord-
ing to the forms and regulations to be prescribed by
the Commissioner, with the approval of the Secre-
tary, for which such person is liable.

Sec. 3611. (a) (2) By collector or deputy collec-
tor. If any person liable to pay any tax, or own-
ing, possessing, or having the care or management of
property, goods, wares, and merchandise, articles or
objects liable to pay any tax shall fail to make and
exhibit a list or return required by law, but shall
consent to disclose the particulars of any and all
the property, goods, wares, and merchandise, arti-
cles, and objects liable to pay any tax, or any busi-
ness or occupation liable to pay any tax as afore-
said, then, and in that case, it shall be the duty of the
collector or deputy collector to make such list or re-
turn, which, being distinctly read, consented to, and
signed and verified by oath by the person so own-
ing, possessing, or having the care and management
as aforesaid, may be received as the list of such
person.

Sec. 3611. (b) Time for filing.—The list or return
required under subsection (a) shall be made-

Sec. 3611. (b) (1) Special taxes.-In the case of
a special tax, on or before the 31st day of July in
each year, and

Sec. 3611. (b) (2) Other taxes. In other cases
before the day on which the taxes accrue.

Sec. 3611. (c) Delinquency.-In case no annual list
or return has been rendered by such person to the
collector or deputy collector as required by law, and
the person shall be absent from his or her residence
or place of business at the time the collector or a dep-
uty collector shall call for the annual list or return.
it shall be the duty of such collector or deputy col-
lector to leave at such place of residence or business,
with some one of suitable age and discretion, if such
be present, otherwise to deposit in the nearest post
office, a note or memorandum addressed to such per-
son, requiring him or her to render to such collector
or deputy collector the list or return required by law
within ten days from the date of such note or memo-
randum, verified by oath.

Sec. 3612. Returns executed by Commissioner or
collector.

Sec. 3612. (a) Authority of collector.-If any
person fails to make and file a return or list at the
time prescribed by law or by regulation made under
authority of law, or makes, willfully or otherwise,
a false or fraudulent return or list, the collector or
deputy collector shall make the return or list from
his own knowledge and from such information as he
can obtain through testimony or otherwise.

Sec. 3612. (b) Authority of Commissioner.-In
any such case the Commissioner may, from his own
knowledge and from such information as he can ob-
tain through testimony or otherwise—

Sec. 3612. (b) (1) To make return.-Make a
return, or

Sec. 3612. (b) (2) To amend collector's return.-
Amend any return made by a collector or deputy col-
lector.

Sec. 3612. (c) Legal status of returns.-Any return or list so made and subscribed by the Commissioner, or by a collector or deputy collector and approved by the Commissioner, shall be prima facie good and sufficient for all legal purposes.

Sec. 3612. (d) Additions to tax.

Sec. 3612. (d) (1) Failure to file return.-In case of any failure to make and file a return or list within the time prescribed by law, or prescribed by the Commissioner or the collector in pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax: Provided, That in the case of a failure to make and file a return required by law, within the time prescribed by law or prescribed by the Commissioner in pursuance of law, if the last date so prescribed for filing the return is after August 30, 1935, then there shall be added to the tax, in lieu of such 25 per centum: 5 per centum if the failure is for not more than 30 days, with an additional 5 per centum for each additional 30 days or fraction thereof during which failure continues, not to exceed 25 per centum in the aggregate.

Sec. 3612. (d) (2) Fraud.—In case a false or fraudulent return or list is willfully made, the Commissioner shall add to the tax 50 per centum of its

amount.

Sec. 3612. (d) (3) Cross reference.

For additions to tax in the case of income tax, see sections 291 and 293, and in the case of a deficiency in gift tax, see section 1019.

Sec. 3612. (e) Collection of additions to tax.The amount added to any tax under paragraphs (1) and (2) of subsection (d) shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.

Sec. 3612. (f) Determination and assessment.The Commissioner shall determine and assess all taxes, other than stamp taxes, as to which returns or lists are so made under the provisions of this section.

Sec. 3613. Listing by collector of taxable objects owned by nonresidents of collection district. Whenever there are in any district any articles not owned or possessed by or under the care or control of any person within such district, and liable to be taxed, and of which no list has been transmitted to the collector, as required by law, the collector or one of his deputies shall enter the premises where such articles are situated and shall take such view thereof as may be necessary, and make lists of the same, according to the form prescribed. Said lists, being subscribed by such collector or deputy, shall be taken as sufficient lists of such articles for all purposes.

Sec. 3614. Examination of books and witnesses.

Sec. 3614. (a) To determine liability of the taxpayer. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons.

Sec. 3614. (b) To determine liability of a transferee. The Commissioner, for the purpose of determining the liability at law or in equity of a transferee of the property of any person with respect to any Federal taxes imposed upon such person, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon such liability, and may require the attendance of the transferor or transferee, or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter, with power to administer oaths to such person or persons.

Sec. 3615. Summons from collector to produce books and give testimony.

Sec. 3615. (a) General authority.-It shall be lawful for the collector, subject to the provisions of this section to summon any person to appear before him and produce books at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof. The collector may summon any person residing or found within the State or Territory in which his district lies; and when the person intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned.

Sec. 3615. (b) Acts creating liability.-Such summons may be issued

Sec. 3615. (b) (1) Refusal or neglect to comply with notice requiring return.-If any person, on being notified or required as provided in section 3611, shall refuse or neglect to render such list or return within the time required, or

Sec. 3615. (b) (2) Failure to render return on time. Whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or

Sec. 3615. (b) (3) Erroneous, false, or fraudulent return. Whenever any person who is required to deliver a monthly or other return of objects subject to tax delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or

Sec. 3615. (b) (4) Refusal to permit examination of books.-Whenever any person who is required to deliver a monthly or other return of objects subject to tax refuses to allow any regularly authorized Government officer to examine his books.

Sec. 3615. (c) Persons liable.-Such summons may be issued to

Sec. 3615. (c) (1) Persons mentioned in subsection (b). Any person mentioned in subsection (b),

or

Sec. 3615. (c) (2) Persons having books.--Any other person having possession, custody, or care of books of account containing entries relating to the business of any person mentioned in subsection (b),

or

Sec. 3615. (c) (3) Other persons.-Any other person the collector may deem proper.

Sec. 3615. (d) Service.-Such summons shall in all cases be served by a deputy collector of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand, or left at his last and usual place of abode, allowing such person one day for each twenty-five miles he may be required to travel, computed from the place of service to the place of examination; and the certificate of service signed by such deputy shall be evidence of the facts it states on the hearing of an application for an attachment. When the summons requires the production of books, it shall be sufficient if such books are described with reasonable certainty.

Sec. 3615. (e) Enforcement.-Whenever any person summoned under this section neglects or refuses to obey such summons, or to give testimony, or to answer interrogatories as required, the collector may apply to the judge of the district court or to a United States commissioner for the district within which the person SO summoned resides for an attachment against him as for a contempt. It shall be the duty of the judge or commissioner to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or the United States commissioner shall have power to make such order as he shall

deem proper not inconsistent with the law for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience.

Sec. 3616. Penalties.

Whenever any person

Sec. 3616. (a) False returns.-Delivers or discloses to the collector or deputy any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made; or,

Sec. 3616. (b) Neglect to obey summons.-Being duly summoned to appear to testify, or to appear and produce books as required under section 3615, neglects to appear or to produce said books

he shall be fined not exceeding $1,000, or be impris oned not exceeding one year, or both, at the discretion of the court, with costs of prosecution.

Sec. 3616. (c) Cross reference.

For additions to tax in case of fraud or of failure to file returns, see section 3612 (d). Sec. 3617. Penalties and awards to informers with respect to illegally produced petroleum.

Sec. 3617. (a) Failure to file return.-Any person liable for tax on any income from illegally produced petroleum, who willfully fails to make return showing such income within the time prescribed by law shall, in addition to all other penalties prescribed by law, be liable to a civil penalty of $500 plus $50 for each day during which such failure continues.

Sec. 3617. (b) Reward for information.-Any person not an officer or employee of the United States who furnishes to the Commissioner or any collector original information leading to the recovery from any other person of any penalty under this section may be awarded and paid by the Commissioner a compensation of one-half the penalty so recovered, as determined by the Commissioner.

Sec. 3617. (c) Income defined. As used in this section, the term "income from illegally produced petroleum" means any income (not shown on a return made within the time prescribed by law) arising out of any sale or purchase of crude petroleum withdrawn from the ground subsequent to January 1, 1932, in violation of any State or Federal law (not including illegal withdrawal the penalties for which have been mitigated or satisfied in pursuance of law prior to May 10, 1934), or arising out of any fee derived from acting as agent for any seller or purchaser in connection with a sale or purchase of such petroleum or products thereof, or any amount illegally received by any person charged with the enforcement of law with respect to such petroleum or products thereof.

Sec. 3630. Classification of and time for taking lists or returns.

Lists or returns shall, where not otherwise specially provided for, be taken with reference to the day fixed for that purpose by this title; and where taxes accrue at other and different times, the list shall be taken with reference to the time when said taxes become due, and shall be denominated annual, monthly, and special lists or returns.

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.

Sec. 3632. (a) Internal revenue personnel.—

Sec. 3632. (a) (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.

Sec. 3632. (a) (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 regu

Sec. 3640. Assessment authority.

lation prescribed under the authority of the internal revenue laws.

Sec. 3632. (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.

Sec. 3633. (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.

Sec. 3633. (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.

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.

Sec. 3642. (a) Authorization.-Whenever it is ascertained that any list delivered to any collector is imperfect or incomplete in consequence of the omis

sion 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:

Sec. 3642. (a) (1) Original assessments.—The name of such person so omitted, together with the amount of tax for which he may be liable, and also

Sec. 3642. (a) (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.