Act of 1924. be made to the withholding agent unless the amount of such tax was actually withheld by the withholding agent. SEC. 281. (e) If the taxpayer has, within five years from the time the return for the taxable year 1917 was due, filed a waiver of his right to have the taxes due for such taxable year determined and assessed within five years after the return was filed, or if he has, on or before June 15, 1924, filed such a waiver in respect of the taxes due for the taxable year 1918, then such credit or refund relating to the taxes for the year in respect of which the waiver was filed shall be allowed or made if claim therefor is filed either on or before April 1, 1925, or within. four years from the time the tax was paid. SEC. 281. (f) This section shall not (1) bar from allowance a claim for credit or refund filed prior to the enactment of this Act which but for such enactment would have been allowable, or (2) bar from allowance a a claim in respect of a tax for the taxable year 1919 or 1920 if such claim is filed before the expiration of five years after the date the return was due. CLOSING BY COMMISSIONER OF TAXABLE YEAR. SEC. 282. (a) If the Commis- SEC. 250. (g) If the Commis- SEC. 250. (g) If the Commissioner finds that a taxpayer de- sioner finds that a taxpayer de- sioner 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 con- property therefrom, or to conceal property therefrom, or to conceal himself or his property himself or his property therein, ceal himself or his property therein, or to do any other act or to do any other act tending therein, or to do any other act tending to prejudice or to render to prejudice or to render wholly tending to prejudice or to render wholly or partly ineffectual pro- or partly ineffectual proceedings wholly or partly ineffectual proceedings to collect the tax for to collect the tax for the taxable ceedings to collect the tax for the the taxable year then last past year then last past or the tax- taxable year then last past or or the taxable year then current able year then current unless the taxable year then current ununless such proceedings be such proceedings be brought less such proceedings be brought brought without delay, the Com- without delay, the Commis- without delay, the Commissioner missioner shall declare the tax- sioner shall declare the taxable shall declare the taxable period able period for such taxpayer period for such taxpayer imme- for such taxpayer terminated at immediately terminated and diately terminated and shall the end of the calendar month shall cause notice of such find- cause notice of such finding and then last past and shall cause ing and declaration to be given declaration to be given the tax-notice of such finding and declathe taxpayer, together with a de- payer, together with a demand ration to be given the taxpayer, Act of 1924. mand for immediate payment of the tax for the taxable period so declared terminated and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether or not the time otherwise allowed by law for filing return and paying the tax has expired; and such taxes shall thereupon become immediately due and payable. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the finding of the Commissioner, made as herein provided, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer's design. for immediate payment of the together with a demand for imtax for the taxable period so mediate payment of the tax for declared terminated and of the the taxable period so declared tax for the preceding taxable terminated and of the tax for the year or so much of said tax as preceding taxable year or so is unpaid, whether or not the much of said tax as is unpaid, time otherwise allowed by law whether or not the time otherfor filing return and paying the wise allowed by law for filing retax has expired; and such taxes turn and paying the tax has shall thereupon become imme- expired; and such taxes shall diately due and payable. In any thereupon become immediately action or suit brought to en- due and payable. In any action force payment of taxes made or suit brought to enforce paydue and payable by virtue of ment of taxes made due and paythe provisions of this subdivi- able by virtue of the provisions sion the finding of the Commis- of this subdivision the finding sioner, made as herein provided, of the Commissioner, made as whether made after notice to the herein provided, whether made taxpayer or not, shall be for all after notice to the taxpayer or purposes presumptive evidence not, shall be for all purposes of the taxpayer's design. A presumptive evidence of the taxSEC. 282. (b) A taxpayer who taxpayer who is not in default payer's design. A taxpayer who is not in default in making any in making any return or paying is not in default in making any return or paying income, warincome, war-profits, or excess- return or paying income, warprofits, or excess-profits tax un-profits tax under any Act of profits, or excess-profits tax under any Act of Congress may United States, under regulations furnish to the United States, unCongress may furnish to the der any Act of Congress may furnish to the United States, under regulations to be prescribed to be prescribed by the Com- der regulations to be prescribed by the Commissioner, with the missioner with the approval of by the Commissioner with the approval of the Secretary, se-by the Secretary, security approved approval of the Secretary, security approved by the Commis- by the Commissioner that he curity approved by the Commiscurity approved by the Commis- will duly make the return next sioner that he will duly make sioner that he will duly make thereafter required to be filed the return next thereafter rethe return next thereafter re- and pay the tax next thereafter quired to be filed and pay the quired to be filed and pay the required to be paid. The Com- tax next thereafter required to tax next thereafter required to missioner may approve and ac- be paid. The Commissioner may be paid. The Commissioner may cept in like manner security for approve and accept in like manapprove and accept in like man- return and payment of taxes ner security for return and payner security for return and pay-made due and payable by vir- ment of taxes made due and ment of taxes made due and tue of the provisions of this sub-payable by virtue of the provipayable by virtue of the provi- division, provided the taxpayer sions of this subdivision, prosions of this section, provided has paid in full all other in- vided the taxpayer has paid in the taxpayer has paid in full all come, war-profits, or excess- full all other income, war-profits, other income, war-profits, or ex-profits taxes due from him or excess-profits taxes due from cess-profits taxes due from him under any Act of Congress. If him under any Act of Congress. under any Act of Congress. security is approved and ac- If security is approved and acSEC. 282. (c) If security is cepted pursuant to the proviapproved and accepted pursuant sions of this subdivision and to the provisions of this section such further or other security and such further or other se- with respect to the tax or taxes curity with respect to the tax or covered thereby is given as the taxes covered thereby is given Commissioner shall from time as the Commissioner shall from to time find necessary and retime to time find necessary and quire, payment of such taxes require, payment of such taxes shall not be enforced by any proshall not be enforced by any pro- ceedings under the provisions of ceedings under the provisions of this subdivision prior to the exthis section prior to the expira-piration of the time otherwise tion of the time otherwise al- allowed for paying such respec cepted pursuant to the provisions of this subdivision 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 subdivision prior to the expiration of the time otherwise allowed for paying such respective taxes. Act of 1924. lowed for paying such respective taxes. SEC. 282. (d) In the case of a citizen of the United States about to depart from the United States the Commissioner may, at his discretion, waive any or all of the requirements placed on the taxpayer by this section. SEC. 282. (e) No alien shall depart from the United States unless he first procures from the collector or agent in charge a certificate that he has complied with all the obligations imposed upon him by the income, warprofits, and excess-profits tax laws. SEC. 282. (f) If a taxpayer violates or attempts to violate this section there shall, in addition to all other penalties, be added as part of the tax 25 per centum of the total amount of the tax or deficiency in the tax, together with interest at the rate of 1 per centum a month from the time the tax became due. Act of 1921. tive taxes. In the case of a citi- SEC. 250. (h) The provisions Act of 1918. SEC. 1021. (b) 371 Every col- SEC. 251. That every collector SEC. 251. That every collector lector to whom any payment of to whom any payment of any to whom any payment of any tax any income tax is made shall tax is made under the provi- is made under the provisions of upon request give to the person sions of this title shall upon this title shall upon request give making such payment a full request give to the person mak- to the person making such paywritten or printed receipt, stat- ing such payment a full writ- ment a full written or printed ing the amount paid and the ten or printed receipt, stating receipt, stating the amount paid particular account for which the amount paid and the par- and the particular account for such payment was made; and ticular account for which such which such payment was made, whenever any debtor pays taxes payment was made; and when- and whenever any debtor pays on account of payments made or ever any debtor pays taxes on taxes on account of payments to be made by him to separate account of payments made or made or to be made by him to creditors the collector shall, if to be made by him to separate separate creditors the collector requested by such debtor, give creditors the collector shall, if shall, if requested by such debtor, a separate receipt for the tax requested by such debtor, give a give a separate receipt for the paid on account of each creditor separate receipt for the tax paid tax paid on account of each in such form that the debtor can on account of each creditor in creditor in such form that the conveniently produce such re- such form that the debtor can debtor can conveniently produce ceipts separately to his several conveniently produce such re- such receipts separately to his creditors in satisfaction of their ceipts separately to his several several creditors in satisfaction 369 Sec. 250 (e), (f) and (g), pp. 288, 284, 306. 370 Part III, Act of 1916. |