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COLLECTORS OF INTERNAL REVENUE

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increased under such regulations as may be prescribed by the Commissioner, subject to the approval of the Secretary, but no collector shall receive a salary in excess of $7,500 per year.

Sec. 3944. (c) Prerequisites to payment

Sec. 3944. (c) (1) Confirmation by Senate.-No collector shall be entitled to any portion of the salary pertaining to the office unless he shall have been confirmed by the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate.

Sec. 3944. (c) (2) Certificate of commissioner.No payment shall be made to collectors on account of salaries or office expenses, without the certificate of the Commissioner that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of delay.

Sec. 3944. (d) Observance of fiscal year.-In adjusting the accounts of collectors, and in the payment of their compensation for services, the fiscal year of the Treasury shall be observed.

Sec. 3945. Payment of advertising, stationery, and postage expenses.

There shall be paid, after the account thereof has been rendered to and approved by the General Accounting Office, to each collector, his necessary and reasonable charges for advertising, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business, but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the collector.

SUBCHAPTER B-ACCOUNTS, RECORDS, AND REPORTS

Sec. 3950. Charges and credits.

Sec. 3950. (a) Charges.-Every collector shall be charged with

Sec. 3950. (a) (1) Taxes.-The whole amount of taxes, whether contained in lists transmitted to him by the Commissioner, or by other collectors, or delivered to him by his predecessor in office, and the additions thereto;

Sec. 3950. (a) (2) Stamps.-The par value of all stamps deposited with him; and

Sec. 3950. (a) (3) Moneys.-All moneys collected for penalties, forfeitures, fees, or costs.

Sec. 3950. (b) Credits.-Every collector shall be credited with

Sec. 3950. (b) (1) Payments into treasury.All payments into the Treasury made as provided by law:

Sec. 3950. (b) (2) Returned stamps.-All stamps returned by him uncancelled to the Treasury;

Sec. 3950. (b) (3) Taxes transmitted to other collectors. The amount of taxes contained in the lists transmitted in the manner provided in section 3651 (b) to other collectors, and by them receipted as therein provided;

Sec. 3950. (b) (4) Taxes of insolvent or absconded persons.-The amount of the taxes of such persons as may have absconded or become insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected;

Sec. 3950. (b) (5) Uncollected taxes transferred to successor.-All uncollected taxes transferred by him or by his deputy acting as collector to his successor in office: Provided, That it shall be proved to the satisfaction of the Commissioner, who shall

certify the facts to the General Accounting Office, that due diligence was used by the collector; and

Sec. 3950. (b) (6) Property purchased for United States. The amount of all property purchased by him for the use of the United States, provided he faithfully account for and pay over the proceeds thereof upon a resale of the same as required by law.

Sec. 3951. Quarterly revenue account. Collectors shall render their revenue accounts quarterly.

Sec. 3952. Monthly collection statement.

Every collector shall, at the expiration of each month after he commences his collections, transmit to the Commissioner a statement of the collections made by him within the month.

Sec. 3954. Other accounts.

For provisions relating to

as

Accounts in general-Monthly rendition, see R. S. 3622 as amended by Act of July 31, 1894, c. 174, § 12, 28 Stat. 209 and June 10, 1921, c. 18, § 304, 42 Stat. 24 (U. S. C., Title 31, § 496); period for transmission to Washington, see Act of July 31, 1894, c. 174, § 12, 28 Stat. 209 amended by Act of March 2, 1895, c. 177, § 4, 28 Stat. 807 and June 10, 1921, c. 18, § 304, 42 Stat. 24 (U. S. C., Title 31, § 78); entry of each receipt and payment, see R. S. 3643 (U. S. C., Title 31, § 525); allocation to appropriation, see R. S. 3623 (U. S. C., Title 31, § 498); delinquency in rendition, see section 3975. Account of taxes and penalties assessed, see section 3641.

Sec. 3955. Reports concerning misconduct of officers and agents.

It shall be the duty of every collector to report to the Commissioner in writing any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the

same.

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Sec. 3962. (a) Accounts generally.-Every collector shall complete the collection of all sums assigned to him for collection and shall pay over the same into the Treasury.

Sec. 3962. (b) Predecessor collector's accounts.In case of the death, resignation, or removal of any collector, all lists and accounts of taxes uncollected shall be transferred to his successor in office as soon as such successor is appointed and qualified, and it shall be the duty of such successor to collect the same. Sec. 3964. Information and returns.

For provisions relating to

Canvass of districts for taxable persons and objects, see section 3600.

Entry of premises for examination of taxable objects, see section 3601 (a). Preparation and execution of lists or returns for taxpayer, see sections 3611 (a) (2) 3612, and 3613. Notice requiring list or return, see section 3611 (c).

Extension

of time for filing tax returns, see section 3634.

miscellaneous

Sec. 3965. Administration of oaths and taking of testimony.

Sec. 3965. (a) In general.

See section 3632.

Sec. 3965. (b) Oaths to expense accounts.—Collectors are required, empowered, and authorized, when requested, to administer oaths, required by law or otherwise, to accounts for travel or other expenses against the United States, with like force and effect as officers having a seal; for such services when so rendered no charge shall be made; and no fee or money paid for the services herein described shall be paid or reimbursed by the United States.

Sec. 3967. Prohibition upon discharge of another collector's duties.

No collector shall be detailed or authorized to discharge any duty imposed by law upon any other collector.

SUBCHAPTER D--COVERING OF COLLECTIONS INTO THE TREASURY

Sec. 3970. Depositories for collections.

The Secretary is authorized to designate one or more depositories in each State, for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the Treasury Department.

Sec. 3971. Deposit of collections.

Sec. 3971. (a) General rule.-Except as provided in subsection (b), the gross amount of all taxes and revenues received under the provisions of this title, and collections of whatever nature received or collected by authority of any internal revenue law, shall be paid daily into the Treasury of the United States under instructions of the Secretary as internal revenue collections, by the officer receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Commissioner.

Sec. 3971. (b) Exceptions.

Sec. 3971. (b) (1) Sums offered in compromise.— Sums offered in compromise under the provisions of section 3761;

Sec. 3971. (b) (2) Sums offered for purchase of real estate. Sums offered for the purchase of real estate under the provisions of section 3795; and

Sec. 3971. (b) (3) Surplus proceeds in distraint sales. Surplus proceeds in any distraint sale, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for costs and charges of the distraint and sale—shall be deposited with the Treasurer of the United States in a special deposit account in the name of the collector making the deposit. Upon acceptance of such offer in compromise or offer for the purchase of such real estate, the amount so accepted shall be withdrawn by the collector from his special deposit account with the Treasurer of the United States and deposited in the Treasury of the United States as internal revenue collections. Upon the rejection of any such offer, the Commissioner shall authorize the collector, through whom the amount of such offer was submitted, to refund to the maker of such offer the amount thereof. In the case of surplus proceeds from distraint sales the Commissioner shall, upon application and satisfactory proof in support thereof, authorize the collector through whom the amount was received to refund the same to the person or persons legally entitled thereto.

SUBCHAPTER E-DISTRAINT AGAINST DELINQUENT COLLECTOR

Sec. 3975. Warrant of distress.

When any collector fails either to collect or to render his account, or to pay over in the manner or within the times provided by law, the General Accounting Office shall, immediately after evidence of such delinquency, report the same to the General Counsel for the Treasury Department, who shall issue a warrant of distress against such delinquent collector, directed to the marshal of the district, expressing therein the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable.

Sec. 3976. Sale of personal property.

Sec. 3976. (a) Authorization and procedure. The said marshal shall, himself, or by his deputy, immediately proceed to levy and collect the sum which may remain due, with 5 per centum thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides.

Sec. 3976. (b) Bill of sale.-The bill of sale of the officer of any goods, chattels, or other personal property, distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima facie evidence of the right of the officer to make such

sale, and of the correctness of his proceedings in selling the same.

Sec. 3977. Sale of real property.

Sec. 3977. (a) Authorization and procedure.-For want of goods and chattels, or other personal effects of such collector, sufficient to satisfy any warrant of distress, issued as aforesaid, the real estate of such collector, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks next before the time of sale, in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, shall be sold at public auction by the marshal or his deputy.

Sec. 3977. (b) Deed of conveyance.-Upon such sale, the marshal shall make and deliver to the purchaser of the premises sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, and said deed so made shall invest the purchaser with all the title and interest of the defendant named in said warrant, existing at the time of the seizure thereof.

Sec. 3978. Disposition of proceeds of sale.

All moneys that may remain of the proceeds of such sale of personal or real property, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the property sold as aforesaid.

CHAPTER 42-DEPUTY COLLECTORS OF INTERNAL REVENUE

Sec. 3990. Number, appointment, and compensation.

Each collector shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be compensated for their services by such allowances as shall be made by the Secretary, upon the recommendation of the Commissioner: Provided, That the Secretary, on the recommendation of the Commissioner, be authorized to make such further allowances, from time to time, as may be reasonable, in cases in which, from the territorial extent of the district, or from the amount of internal revenue taxes collected, it may seem just to make such allowances; but no such allowance shall be made if more than one year elapsed since the close of the fiscal year in which the services were rendered.

Sec. 3991. Revocation of appointment.

Each collector shall have power to revoke the appointment of any deputy, giving such notice thereof as the Commissioner may prescribe.

Sec. 3992. Bonds.

Each collector shall have power to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any ap

propriate district court of the United States; which courts shall have jurisdiction of such actions concurrently with the courts of the several States.

Sec. 3993. Collection authority.

For authority of deputy collector to collect the taxes levied or assessed within the portion of the district assigned to him, see section 3654 (b).

Sec. 3994. Detail to other collection districts.

Sec. 3994. (a) Authorization.-The Commissioner is authorized to detail deputy collectors in one district for special duty in other districts.

Sec. 3994. (b) Payment of compensation.—The deputy collectors so detailed shall be paid with respect to the district for which they are appointed and for which the allowance for their salary and expenses is made, the same as if all their services had been performed and expenses incurred in that district.

Sec. 3995. Deputy as acting collector.

Sec. 3995. (a) Sickness, absence, or temporary disability of collector.-In case of the sickness or absence of a collector, or in case of his temporary disability to discharge his duties, they shall devolve

upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or defaults of such deputies the collector and his sureties shall be held responsible to the United States.

Sec. 3995. (b) Vacancy in the office of collector. -In case of a vacancy occurring in the office of collector, and until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector; and of two or more deputies appointed on the same day, the one residing nearest the residence of the collector when the vacancy occurred shall discharge the said duties until another collector is appointed. When it appears to the Secretary that the interest of the Government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may designate.

Sec. 3995. (c) Liability on bonds.—

Sec. 3995. (c) (1) Collector's bonds.-For the official acts and defaults of the deputy upon whom said duties are devolved, remedy shall be had on the official bond of the collector, as in other cases.

Sec. 3995. (c) (2) Deputy collector's bond.-Any bond or security taken from a deputy by a collector,

Sec. 4000. Appointment.

pursuant to section 3992 of this chapter, shall be available to his legal representatives and sureties to indemnify them for loss or damage accruing from any act or omission of duty by the deputy so continuing or succeeding to the duties of such collector.

Sec. 3995. (d) Salary in case of vacancy in collector's office.-Any deputy collector who has performed or may perform, under authority of law, the duties of any collector in consequence of a vacancy in the office of said collector, shall be entitled to receive the salary and office expenses allowed by the Secretary to such collector. And such deputy shall not be debarred from receiving such salary and office expenses by reason of the holding of another Federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited vouchers.

Sec. 3996. Retention of deputies pending appointment of successor collector.

In the case of a vacancy occurring in the office of collector, the deputies of such collector shall continue to act until his successor is appointed.

Sec. 3997. Administration of oaths.

For authority of deputy collectors to administer oaths, see section 3632.

CHAPTER 43-INTERNAL REVENUE AGENTS

The Commissioner may, whenever in his judgment the necessities of the service so require, employ competent agents, who shall be known and designated as internal revenue agents, and, except as provided for in this title, no general or special agent or inspector of the Treasury Department in connection with internal revenue, by whatever designation he may be known, shall be appointed, commissioned, or employed.

Sec. 4001. Assignment to duty.

The Commissioner may, at his discretion, assign any agent whose employment is authorized by the preceding section to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary.

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is authorized by this chapter shall have all the powers of entry and examination conferred upon any officer of internal revenue by section 3601 and sections 2828, 2839, and 2857, and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, shall be applicable to the action of internalrevenue agents, in the same manner as if such agents were specially named in each of said sections.

Sec. 4003. (b) Report of delinquency or malfeasance of officers or agents.-It shall be the duty of every internal revenue agent to report to the Commissioner in writing any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same.

Sec. 4003. (c) Enforcement of law and regulations.

For provisions requiring internal-revenue agents to see that all laws and regulations relating to the collection of internal-revenue taxes are complied with, see section 3654 (c).

Sec. 4003. (d) Administration of oaths.—

For authority of internal-revenue agents to administer oaths, see section 3632 (a) (1).

CHAPTER 46-MISCELLANEOUS PROVISIONS

Sec. 4040. Posts of duty of employees in field service or traveling.

The Commissioner shall determine and designate the posts of duty of all employees of the internal revenue service engaged in field work or traveling on official business outside of the District of Columbia.

Sec. 4041. Issue of instructions, regulations, and forms.

Sec. 4041. (a) In general.-The Secretary shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations, not inconsistent with law, to be used under and in the execution and enforcement of the various provisions of the internal revenue laws; and he shall give such directions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law.

Sec. 4041. (b) Receipt of United States securities.

For authority of the Secretary to issue instructions and regulations governing the receipt by collectors and others of United States securities, see R. S. 251 (U. S. C., Title 31, § 427).

Sec. 4042. Suits for damages by internal revenue officers or agents.

If any officer appointed under and by virtue of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any injury to his person or property, in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the district court of the United States, in the district wherein the party doing the injury may reside or shall be found. The provisions of this section shall apply to internal revenue agents as fully as to internal revenue officers.

Sec. 4043. Actions against revenue officers.

For authority of revenue officers to have civil suits or criminal prosecutions commenced against them in a State court transferred to a district court, see section 33 of the Judicial Code as amended by the Act of Aug. 23, 1916, c. 399, 39 Stat. 532 (U. S. C., Title 28, § 76). Sec. 4044. Administration of oaths and taking of testimony.

For authority of collectors, deputy collectors, internal revenue officers, and internal revenue agents to administer oaths and take testimony, see section 3632.

Sec. 4045. Special authorizations to make sei

zures.

For special authorization by the Commissioner to internal revenue officers to make selzures, see section 3720 (b).

Sec. 4046. Statement of fees, charges, and allowances.

Every internal revenue officer, whose payment, charges, salary, or compensation are composed,

wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner, under regulations to be approved by the Secretary, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and willfully rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed willful perjury and punished in the manner provided by law for the crime of perjury. And any neglect or omission to render such statement when required shall be punished by a fine of not less than $200, nor more than $500, in the discretion of the court.

Sec. 4047. Penalties.

Sec. 4047. (a) Disclosure of information by offcers and employees of the United States.

Sec. 4047. (a) (1) Operations of manufacturer or producer. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and the offender shall be dismissed from office or discharged from employment. The provisions of this paragraph shall apply to internal revenue agents as fully as to internal revenue officers.

Sec. 4047. (a) (2) Income tax data.—

For penalty for disclosing income tax data, see section 55 (f) (1).

Sec. 4047. (b) Interest of internal revenue officer or agent in tobacco or liquor production.-Any internal revenue officer or internal revenue agent interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigars, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and every officer or agent so interested in any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than $500 nor more than $5,000.

Sec. 4047. (c) Issue of stamps by collector before payment.-Any collector, or any deputy collector or other employee of, or person acting for such collector, who shall issue any stamp or stamps indicating the payment of any internal-revenue tax before payment in full therefor has been made to the officer or person issuing the same, shall be deemed guilty of a misdemeanor and shall be fined for each stamp

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