Act of 1917. Act of 1916. Act of 1913. 477 Sec. 311, p. 372. 478 Sec. 250, p. 276. 479 Sec. 3182, R. S., p. 496. Act of 1924. after such taxes became due. SEC. 1009. (b) In case of a false or fraudulent return with intent to evade tax, of a failure to file a required return, or of a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. SEC. 1009. (c) Where the assessment of the tax is made within the period prescribed in subdivisions (a) and (b) such tax may be collected by distraint or by a proceeding in court, begun within six years after the assessment of the tax. Nothing in this Act shall be construed as preventing the beginning, without assessment, of a proceeding in court for the collection of the tax at any time before the expiration of the period provided in subdivision (a) for the beginning of such proceeding. SEC. 1009. (d) This section shall not (1) authorize the assessment of a tax or the collection thereof by distraint or by a proceeding in court if at the time of the enactment of this Act such assessment, distraint, or proceeding was barred by the period of limitation then in existence, or (2) affect any assessment made, or distraint or proceeding in court begun, before the enactment of this Act. LIMITATION ON PROSECUTION BY Act of 1921. SEC. 1320. That no suit or proceeding for the collection of any internal revenue tax shall be begun after the expiration of five years from the time such tax was due, except in the case of fraud with intent to evade tax, or willful attempt in any manner to defeat or evade tax. This section shall not apply to suits or proceedings for the collection of taxes under section 250 of this Act, nor to suits or proceedings begun at the time of the passage of this Act. SEC. 1010. (a) The Act en- SEC. 1321. (a) That the Act titled "An Act to limit the time entitled "An Act to limit the within which prosecutions may time within which prosecutions be instituted against persons may be instituted against percharged with violating internal-sons charged with violating inrevenue laws," approved July ternal-revenue laws," approved 5, 1884, as amended, is amended July 5, 1884, is amended to read to read as follows: as follows: "That no person shall be pro- "That no person shall be prossecuted, tried, or punished for ecuted, tried, or punished for any of the various offenses aris- any of the various offenses arising under the internal-revenue ing under the internal-revenue laws of the United States unless laws of the United States unless the indictment is found or the the indictment is found or the information instituted within information instituted within Act of 1918. That the time during which the three years next after the com- three years next after the com- SEC. 1010. (b) Any prosecu- REFUNDS. SEC. 1013. (a) The second proviso of the first section of the Act entitled "An Act Authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue Act of 1918. |