Sec. 145. (b) Failure to collect Sec. 145. (b) Failure to collect and pay over tax, or attempt to and pay over tax, or attempt to defeat or evade tax.-Any perdefeat or evade tax.-Any person required under this chapter to son required under this chapter to collect, account for, and pay over collect, account for, and pay over any tax imposed by this chapter, any tax imposed by this chapter, who willfully fails to collect or who willfully fails to collect or truthfully account for and pay truthfully account for and pay over such tax, and any person who over such tax, and any person who willfully attempts in any manner willfully attempts in any manner to evade or defeat any tax imposed to evade or defeat any tax imposed by this chapter or the payment by this chapter or the payment thereof, shall, in addition to other thereof, shall, in addition to other penalties provided by law, be penalties provided by law, 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 prosecu tion. guilty of a felony and, upon con- tion. (c) Sec. 145. (c) Person defined.— Sec. 145. (c) Person defined.The term "person" as used in The term "person" as used in this section includes an officer or this section 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. Sec. 145. (d) Cross reference.— For penalties for failure to file information returns with respect to foreign personal holding companies and for employee of a corporation or a Sec. 145. (d) Cross reference. For penalties for failure to file information returns with respect to foreign personal holding companies and for Taxable Years eign corporations, see section 340. (2) For additional penalties for fraudulent receipts or failure to furnish receipts required by section 469, see section 470. Sec. 145 (d), (before being changed to "(e)", I. R. C., supra, amended by Sec. 172 (f) (3), R. A. of 1942, by adding "(1)" before first paragraph and by adding paragraph (2). Sec. 172 (g) of said Act makes amendment effective on Jan. 1, 1943, and applicable to all wages (as defined in Part II of Subchapter D) paid on or after said date. Sec. 145, I. R. C., supra, amended by Sec. 136 (b) and (c), R. A. of 1942, to read as above. Sec. 101 of said Act makes amendments applicable to taxable years beginning after Dec. 31, 1941. For Sec. 145, I. R. C., before amendment, see 1942 column. Sec. 146. Closing by commissioner of taxable year. Sec. 146. (a) Tax in jeopardy. Sec. 146. (a) (1) Departure of Sec. 146. (a) (1) Departure of Sec. 146. (a) (1) Departure of taxpayer or removal of property taxpayer or removal of property taxpayer or removal of property from United States. If the Com- from United States. If the Com- from United States.-If the Commissioner finds that a taxpayer de- missioner finds that a taxpayer de- missioner finds that a taxpayer designs quickly to depart from the signs quickly to depart from the signs quickly to depart from the United States or to remove his United States or to remove his United States or to remove his property therefrom, or to conceal property therefrom, or to conceal property therefrom, or to conceal himself or his property therein, or himself or his property therein, or himself or his property therein, or to do any other act tending to prej- to do any other act tending to prej- to do any other act tending to prejudice or to render wholly or partly udice or to render wholly or partly udice or to render wholly or ineffectual proceedings to collect ineffectual proceedings to collect partly ineffectual proceedings to the tax for the taxable year then the tax for the taxable year then collect the tax for the taxable year last past or the taxable year then last past or the taxable year then then last past or the taxable year current unless such proceedings current unless such proceedings then current unless such proceedbe brought without delay, the Com- be brought without delay, the Com-ings be brought without delay, the missioner shall declare the taxable missioner shall declare the taxable Commissioner shall declare the period for such taxpayer im- period for such taxpayer im- taxable period for such taxpayer mediately terminated and shall cause mediately terminated and shall cause immediately terminated and shall notice of such finding and declara- notice of such finding and declara- cause notice of such finding and tion to be given the taxpayer, to- tion to be given the taxpayer, to- declaration to be given the taxpayer, gether with a demand for immedi-gether with a demand for immedi- together with a demand for immeate payment of the tax for the ate payment of the tax for the diate payment of the tax for the taxable period so declared termi- taxable period so declared termi- taxable period so declared terminnated and of the tax for the preced-nated and of the tax for the preced- ated and of the tax for the preceding taxable year or so much of such ing taxable year or so much of such ing taxable year or so much of such tax as is unpaid, whether or not the tax as is unpaid, whether or not the tax as is unpaid, whether or not the time otherwise allowed by law for time otherwise allowed by law for time otherwise allowed by law for filing return and paying the tax has filing return and paying the tax has filing return and paying the tax has expired; and such taxes shall there- expired; and such taxes shall there- expired; and such taxes shall thereupon become immediately due and upon become immediately due and upon become immediately due and payable. In any proceeding in payable. In any proceeding in payable. In any proceeding in court brought to enforce payment court brought to enforce payment court brought to enforce payment of taxes made due and payable by of taxes made due and payable by of taxes made due and payable by virtue of the provisions of this sec- virtue of the provisions of this sec- virtue of the provisions of this section the finding of the Commis- tion the finding of the Commis- tion the finding of the Commissioner, made as herein provided, sioner, made as herein provided, sioner, made as herein provided, whether made after notice to the whether made after notice to the whether made after notice to the taxpayer or not, shall be for all taxpayer or not, shall be for all taxpayer or not, shall be for all purposes presumptive evidence of purposes presumptive evidence of purposes presumptive evidence of the taxpayer's design. the taxpayer's design. the taxpayer's design. Sec. 146. (a) Tax in jeopardy.- Sec. 146. (a) Tax in jeopardy.Sec. 146. (a) (1) Departure of Sec. 146. (a) (1) Departure of taxpayer or removal of property taxpayer or removal of property from United States.-If the Com- from United States. If the Commissioner finds that a taxpayer de-missioner finds that a taxpayer designs quickly to depart from the signs quickly to depart from the United States or to remove his United States or to remove his property therefrom, or to conceal property therefrom, or to conceal himself or his property therein, or himself or his property therein, or to do any other act tending to prej-to do any other act tending to prejudice or to render wholly or udice or to render wholly or partly ineffectual proceedings to partly ineffectual proceedings to collect the tax for the taxable year collect the tax for the taxable year then last past or the taxable year then last past or the taxable year then current unless such proceed- then current unless such proceedings be brought without delay, the ings be brought without delay, the Commissioner shall declare the Commissioner shall declare the taxable period for such taxpayer taxable period for such taxpayer immediately terminated and shall immediately terminated and shall cause notice of such finding and cause notice of such finding and declaration to be given the tax- declaration to be given the taxpayer, together with a demand for payer, together with a demand for immediate payment of the tax for immediate payment of the tax for the taxable period so declared ter- the taxable period so declared terminated and of the tax for the pre- minated and of the tax for the preceding taxable year or so much of ceding taxable year or so much of such tax as is unpaid, whether or such tax as is unpaid, whether or not the time otherwise allowed by not the time otherwise allowed by law for filing return and paying law for filing return and paying the tax has expired; and such the tax has expired; and such taxes shall thereupon become im- taxes shall thereupon become immediately due and payable. In mediately due and payable. any proceeding in court brought to any proceeding in court brought to enforce payment of taxes made enforce payment of taxes made due and payable by virtue of the due and payable by virtue of the provisions of this section the find-provisions of this section the finding of the Commissioner, made asing of the Commissioner, made as herein provided, whether made herein provided, whether made after notice to the taxpayer or not, after notice to the taxpayer or not, shall be for all purposes presump-shall be for all purposes presumptive evidence of the taxpayer's tive evidence of the taxpayer's design. design. In Sec. 146. Closing by commissioner of taxable year. Sec. 146. (a) Tax in jeopardy. Sec. 146. (a) (1) Departure of taxpayer or removal of property from United States. See p. 262, Eighth Edition. Taxable Years Taxable Years Taxable Years Sec. 146. (a) (2) Corporation in Sec. 146. (a) (2) Corporation in Sec. 146. (a) (2) Corporation in liquidation. If the Commissioner liquidation.-If the Commissioner liquidation.-If the Commissioner finds that the collection of the tax finds that the collection of the tax finds that the collection of the tax of a corporation for the current or of a corporation for the current or of a corporation for the current or last preceding taxable year will be last preceding taxable year will be last preceding taxable year will be jeopardized by the distribution of jeopardized by the distribution of jeopardized by the distribution of all or a portion of the assets of all or a portion of the assets of all or a portion of the assets of such corporation in the liquidation such corporation in the liquidation such corporation in the liquidation of the whole or any part of its cap- of the whole or any part of its cap- of the whole or any part of its capital stock, the Commissioner shall ital stock, the Commissioner shall ital stock, the Commissioner shall declare the taxable period for such declare the taxable period for such declare the taxable period for such taxpayer immediately terminated taxpayer immediately terminated taxpayer immediately terminated and shall cause notice of such find- and shall cause notice of such find- and shall cause notice of such finding and declaration to be given the ing and declaration to be given the ing and declaration to be given the taxpayer, together with a demand taxpayer, together with a demand taxpayer, together with a demand for immediate payment of the tax for immediate payment of the tax for immediate payment of the tax for the taxable period so declared for the taxable period so declared for the taxable period so declared terminated and of the tax for the terminated and of the tax for the terminated and of the tax for the last preceding taxable year or so last preceding taxable year or so last preceding taxable year or so much of such tax as is unpaid, much of such tax as is unpaid, much of such tax as is unpaid, whether or not the time otherwise whether or not the time otherwise whether or not the time otherwise allowed by law for filing return allowed by law for filing return allowed by law for filing return and paying the tax has expired; and paying the tax has expired; and paying the tax has expired; and such taxes shall thereupon be- and such taxes shall thereupon be- and such taxes shall thereupon become immediately due and payable. come immediately due and payable. come immediately due and payable. Sec. 146. (b) Security for pay- Sec. 146. (b) Security for pay- Sec. 146. (b) Security for payment. A taxpayer who is not in ment.-A taxpayer who is not in ment.-A taxpayer who is not in default in making any return or default in making any return or default in making any return or paying income, war-profits, or ex-paying income, war-profits, or ex-paying income, war-profits, or excess-profits tax under any Act of cess-profits tax under any Act of cess-profits tax under any Act of Congress may furnish to the United Congress may furnish to the United Congress may furnish to the United States, under regulations to be pre- States, under regulations to be pre- States, under regulations to be prescribed by the Commissioner, with scribed by the Commissioner, with scribed by the Commissioner, with the approval of the Secretary, se- the approval of the Secretary, se- the approval of the Secretary, security approved by the Commis- curity approved by the Commis- curity approved by the Commissioner that he will duly make the sioner that he will duly make the sioner that he will duly make the return next thereafter required to return next thereafter required to return next thereafter required to be filed and pay the tax next there- be filed and pay the tax next there-be filed and pay the tax next thereafter required to be paid. The Com- after required to be paid. The Com- after required to be paid. The Commissioner may approve and accept missioner may approve and accept missioner may approve and accept in like manner security for return in like manner security for return in like manner security for return and payment of taxes made due and payment of taxes made due and payment of taxes made due and payable by virtue of the pro- and payable by virtue of the pro- and payable by virtue of the provisions of this section, provided the visions of this section, provided the visions of this section, provided the taxpayer has paid in full all other taxpayer has paid in full all other taxpayer has paid in full all other income, war-profits, or excess-income, war-profits, or excess-income, war-profits, or excessprofits taxes due from him under profits taxes due from him under profits taxes due from him under any Act of Congress. any Act of Congress. Sec. 146. (c) Same-Exemption from section. If security is approved and accepted pursuant to the provisions of this section and such further or other security with respect to the tax or taxes covered thereby is given as the Commissioner shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise any Act of Congress. Sec. 146. (c) Same-Exemption from section. If security is approved and accepted pursuant to the provisions of this section and such further or other security with respect to the tax or taxes covered thereby is given as the Commissioner shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise Taxable Years Taxable Years Taxable Years Sec. 146. (a) (2) Corporation in See p. 264, Eighth Edition. Sec. 146. (a) (2) Corporation in Sec. 146. (a) (2) Corporation in liquidation.—If the Commissioner liquidation.-If the Commissioner | liquidation. finds that the collection of the tax finds that the collection of the tax of a corporation for the current of a corporation for the current or last preceding taxable year will or last preceding taxable year' will be jeopardized by the distribution be jeopardized by the distribution of all or a portion of the assets of of all or a portion of the assets of such corporation in the liquida- such corporation in the liquidation of the whole or any part of tion of the whole or any part of its capital stock, the Commissioner its capital stock, the Commissioner shall declare the taxable period for shall declare the taxable period for such taxpayer immediately termi- such taxpayer immediately terminated and shall cause notice of such nated and shall cause notice of such finding and declaration to be finding and declaration to be given the taxpayer, together with given the taxpayer, together with a demand for immediate payment a demand for immediate payment of the tax for the taxable period of the tax for the taxable period so declared terminated and of the so declared terminated and of the tax for the last preceding taxable tax for the last preceding taxable year or so much of such tax as is year or so much of such tax as is unpaid, whether or not the time unpaid, whether or not the time otherwise allowed by law for filing otherwise allowed by law for filing return and paying the tax has ex- return and paying the tax has expired; and such taxes shall there-pired; and such taxes shall thereupon become immediately due and upon become immediately due and payable. payable. Sec. 146. (b) Security for pay Sec. 146. (b) Security for pay- Sec. 146. (b) Security for payment.-A taxpayer who is not in ment.-A taxpayer who is not in ment. default in making any return or default in making any return or paying income, war-profits, or paying income, war-profits, or excess-profits tax under any Act excess-profits tax under any Act of of Congress may furnish to the Congress may furnish to the United States, under regulations United States, under regulations to be prescribed by the Commis- to be prescribed by the Commissioner, with the approval of the sioner, with the approval of the Secretary, security approved by Secretary, security approved by the Commissioner that he will the Commissioner that he will duly make the return next there- duly make the return next thereafter required to be filed and pay after required to be filed and pay the tax next thereafter required to the tax next thereafter required to be paid. The Commissioner may be paid. The Commissioner may approve and accept in like man-approve and accept in like manner security for return and pay-ner security for return and payment of taxes made due and pay-ment of taxes made due and payable by virtue of the provisions of able by virtue of the provisions of this section, provided the taxpayer this section, provided the taxpayer has paid in full all other income, has paid in full all other income, war-profits, or excess-profits taxes war-profits, or excess-profits taxes due from him under any Act of due from him under any Act of Congress. Congress. Sec. 146. (c) Same-Exemption Sec. 146. (c) Same-Exemption from section. If security is ap- from section.-If security is approved and accepted pursuant to proved and accepted pursuant to the provisions of this section and the provisions of this section and such further or other security with such further or other security with respect to the tax or taxes covered respect to the tax or taxes covered thereby is given as the Commis- thereby is given as the Commissioner shall from time to time find sioner shall from time to time find necessary and require, payment of necessary and require, payment of such taxes shall not be enforced such taxes shall not be enforced by any proceedings under the pro- by any proceedings under the provisions of this section prior to the visions of this section prior to the expiration of the time otherwise expiration of the time otherwise See p. 264, Eighth Edition. Sec. 146. (c) Same-Exemption from section. See p. 266, Eighth Edition. |