regard, and the regulations of the Secretary established in pursuance thereof.

(2) TIME. No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to which such suit or proceeding relates.

(3) RECONSIDERATION AFTER MAILING OF NOTICE. Any consideration, reconsideration, or action by the Commissioner with respect to such claim following the mailing of a notice by registered mail of disallowance shall not operate to extend the period within which suit may be begun. This paragraph shall not operate * * * to prevent the suspension of the statute of limitations for filing suit under section 3774 (b) (2).

(b) PROTEST OR DURESS.-Such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress.

(c) CROSS REFERENCES.

For provisions relating to claims for refund or credit filed with the Commissioner in respect of

Income tax, see section 322.

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(d) SUITS AGAINST COLLECTOR A BAR.-A suit against a collector (or former collector) or his personal representative for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected shall be treated as if the United States had been a party to such suit in applying the doctrine of res judicata in all suits instituted after June 15, 1942, in respect of any internal revenue tax, and in all proceedings in the Tax Court and on review of decisions of the Tax Court where the petition to the Tax Court was filed after such date.

SEC. 3774. REFUNDS AFTER PERIODS OF LIMITATION.

A refund of any portion of an internal revenue tax (or any interest, penalty, additional amount, or addition to such tax) shall be considered erroneous—

(a) EXPIRATION OF PERIOD FOR FILING CLAIM.-If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or

(b) DISALLOWANCE OF CLAIM AND EXPIRATION OF PERIOD FOR FILING SUIT. In the case of a claim filed within the proper time and disallowed by the Commissioner, if the refund was made after the expiration of the period of limitation for filing suit, unless

(1) within such period suit was begun by the taxpayer, or (2) within such period, the taxpayer and the Commissioner agreed in writing to suspend the running of the statute of limitations for filing suit from the date of the agreement to the date of

final decision in one or more named cases then pending before TheTax Court of the United States or the courts. If such agreement has been entered into, the running of such statute of limitations. shall be suspended in accordance with the terms of the agreement. (c) CROSS REFERENCE.

For procedure by the United States to recover erroneous refunds, see section 3746.

SEC. 3775. CREDITS AFTER PERIODS OF LIMITATION.

(a) PERIOD AGAINST UNITED STATES.-Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 3770 (a) (2).

(b) PERIOD AGAINST TAXPAYER. A credit of an overpayment in respect of any tax shall be void if a refund of such overpayment would be considered erroneous under section 3774.

* * *

SEC. 3777. REPORTS OF REFUNDS AND CREDITS IN EXCESS OF $75,000. (a) BY COMMISSIONER TO JOINT COMMITTEE. -No refund or credit of any income tax in excess of $75,000 shall be made until after the expiration of thirty days from the date upon which a report giving the name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Commissioner, is submitted to the Joint Committee on Internal Revenue Taxation.

(b) BY JOINT COMMITTEE TO CONGRESS.-A report to Congress shall be made annually by such committee of such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credited or paid to each.

CHAPTER 38-MISCELLANEOUS PROVISIONS

SEC. 3790. PROHIBITION OF ADMINISTRATIVE REVIEW OF COMMISSIONER'S DECISIONS.

In the absence of fraud or mistake in mathematical calculation, the findings of facts in and the decision of the Commissioner upon (or in case the Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internal revenue laws shall not, except as provided in Chapter 5, be subject to review by any other administrative or accounting officer, employee, or agent of the United States. In the absence of fraud or mistake in mathematical calculation, the allowance or nonallowance by the Commissioner of interest on any credit or refund under the internal revenue laws shall not, except as provided in Chapter 5, be subject to review by any other administrative or accounting officer, employee, or agent of the United States.

SEC. 3791. RULES AND REGULATIONS.

* * *

(a) AUTHORIZATION. (1) IN GENERAL. the Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of the income tax law.1 (2) IN CASE OF CHANGE IN LAW.-The Commissioner may make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation to internal revenue.

(b) RETROACTIVITY OF REGULATIONS OR RULINGS.-The Secretary, or the Commissioner with the approval of the Secretary, may prescribe the extent, if any, to which any ruling, regulation, or Treasury Decision, relating to the internal revenue laws, shall be applied without retroactive effect.

SEC. 3792. EXPENSES OF DETECTION AND PUNISHMENT OF FRAUDS. The Commissioner, with the approval of the Secretary, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.

* * *

or other

(A) SIMULATION OR EXECUTION.-Simulates or falsely or fraudulently executes or signs any bond document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or

1 The statute reads "this title," not "the income tax law"; and the paragraph begins with a phrase specifically excepting certain excise taxes.

(B) PROCURING EXECUTION.-Procures the same to be falsely or fraudulently executed, or

(C) AIDING IN EXECUTION.-Advises, aids in, or connives at such execution thereof

shall be imprisoned for a term not less than one year nor more than five years, and

(2) FORFEITURE.-The property to which such false or fraudulent instrument relates shall be forfeited.

(b) FRAUDULENT RETURNS, AFFIDAVITS, AND CLAIMS.

(1) ASSISTANCE IN PREPARATION OR PRESENTATION.-Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation, under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony, and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.

(2) PERSON DEFINED.-The term "person" as used in this subsection includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

(c) CROSS REFERENCES.

(1) PENALTIES.—

For other penalties under this subtitle, see the following sections:

* * *

Failure to surrender property subject to distraint, 3710 (b);

Fraud in connection with closing agreements and compromises, 3762.1

SEC. 3794. INTEREST ON DELINQUENT TAXES.

* * *

Notwithstanding any provision of law to the contrary, interest accruing upon any internal-revenue tax (including amounts assessed or collected as a part thereof) not paid when due, shall be at the rate of 6 per centum per annum.

SEC. 3797. DEFINITIONS.

(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof

(1) PERSON. The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, company, or corporation.

(2) PARTNERSHIP AND PARTNER.-The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; 1 The statute reads "3763".

and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.

(3) CORPORATION.-The term "corporation" includes associations, joint-stock companies, and insurance companies.

(4) DOMESTIC.-The term "domestic" when applied to a corporation or a partnership means created or organized in the United States or under the law of the United States or of any State or Territory.

(5) FOREIGN.-The term "foreign" when applied to a corporation or partnership means a corporation or partnership which is not domestic.

(6) FIDUCIARY.-The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.

(7) STOCK. The term "stock" includes the share in an association, joint-stock company, or insurance company.

(8) SHAREHOLDER. The term "shareholder" includes a member in an association, joint-stock company, or insurance company. (9) UNITED STATES.--The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia.

(10) STATE. The word "State" shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out provisions of this title.

(11) SECRETARY.-The term "Secretary" means the Secretary of the Treasury.

(12) COMMISSIONER. The term "Commissioner" means the Commissioner of Internal Revenue.

(13) COLLECTOR.-The term "collector" means collector of internal revenue.

(14) TAXPAYER.-The term "taxpayer" means any person subject to a tax imposed by this title.

[For definition of "taxpayer" in connection with mitigation of certain provisions, see section 3801 (a) (2).]

(15) MILITARY OR NAVAL FORCES OF THE UNITED STATES.-The term "military or naval forces of the United States" includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, the Women's Army Auxiliary Corps, the Navy Nurse Corps, Female, and the Women's Reserve branch of the Naval Reserve. (16) WITHHOLDING AGENT.-The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 143

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(17) HUSBAND AND WIFE. As used in sections 22 (k), 23 (u), 171, and the last sentence of section 25 (b) (3), if the husband and wife therein referred to are divorced, wherever appropriate to the meaning of such sections the term "wife" shall be read "former wife" and the term "husband" shall be read "former husband"; and, if the payments described in such sections are made by or on behalf of the wife or former wife to the husband or former husband instead of vice versa, wherever appropriate to the meaning of such sections, the term "husband" shall be read "wife" and the term "wife" shall be read "husband".