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(c) [REFUND; REASSESSMENT; STATUTES OF LIMITATION. -] (1) Any such tax collected shall be deemed to be erroneously collected, and shall be refunded subject to all provisions and limitations of law, so far as applicable, relating to the refunding of taxes.

(2) Any tax, the assessment, collection, or payment of which is barred under subsection (a) of this section, or any such tax which has been abated or remitted * * * shall be assessed or reassessed whenever it shall appear that payment of the tax will not diminish the assets as aforesaid.

* * *

(3) Any tax, the assessment, collection, or payment of which is barred under subsection (b) of this section, or any such tax which has been refunded shall be assessed or reassessed after full payment of such claims of depositors to the extent of the remaining assets segregated or transferred as described in subsection (b).

(4) The running of the statute of limitations on the making of assessment and collection shall be suspended during, and for 90 days beyond, the period for which, pursuant to this section, assessment or collection may not be made, and a tax may be reassessed as provided in paragraphs (2) and (3) of this subsection, and collected, during the time within which, had there been no abatement, collection might have been made.

(d) [EXCEPTION OF EMPLOYMENT TAXES.-] This section shall not apply to any tax imposed by subchapter A or subchapter C of chapter 9.

SEC. 3800. JURISDICTION OF DISTRICT COURTS TO ISSUE ORDERS, PROCESSES, AND JUDGMENTS.

The district courts of the United States at the instance of the United States shall have such jurisdiction to make and issue, both in actions at law and suits in equity, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and process, and to render such judgments and decrees, granting in proper cases both legal and equitable relief together, as may be necessary or appropriate for the enforcement of the internal revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such laws.

SEC. 3802. EXEMPTION OF CONSULAR OFFICERS AND EMPLOYEES OF FOREIGN STATES FROM PAYMENT OF INTERNAL REVENUE TAXES ON IMPORTED ARTICLES.

(a) RULE OF EXEMPTION.-No internal revenue tax shall be imposed with respect to articles imported by a consular officer of a foreign state or by an employee of a consulate of a foreign state, whether such articles accompany the officer or employee to his post in the United States, its insular possessions, or the Panama Canal Zone, or are imported by him at any time during the exercise of his functions therein, if

(1) such officer or employee is a national of the state appointing him and not engaged in any profession, business, or trade within the territory specified in subsection (a);

(2) the articles are imported by the officer or employee for his personal or official use; and

(3) the foreign state grants an equivalent exemption to corresponding officers or employees of the Government of the United States stationed in such foreign state.

(b) CERTIFICATE BY SECRETARY OF STATE.-The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign states which grant an equivalent exemption to the consular officers or employees of the Government of the United States stationed in such foreign states.

[For exemption of baggage and effects of alien officers and employees of international organizations, see section 3 of the act of December 29, 1945 (59 Stat. 669; 22 U. S. C. 288b).]

SEC. 3803. SEPARABILITY CLAUSE.

If any provision of this title, or the application thereof to any person or circumstance, is held invalid, the remainder of the title, and the application of such provisions to other persons or circumstances, shall not be affected thereby.

SEC. 3804. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF WAR.

(a) INDIVIDUALS. The period of time after December 6, 1941, during which an individual is continuously outside the Americas (if such period is longer than 90 days), and the next 90 days thereafter, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual

(1) Whether any of the following acts was performed within the time prescribed therefor:

(D) allowance of a credit or refund of any tax;

(E) filing a claim for credit or refund of any tax;

(F) bringing a suit upon any such claim for credit or refund;

(G) assessment of any tax;

(H) giving or making any notice or demand for the payment of any tax, or with respect to any liability to the United States in respect of any tax;

(I) collection, by the Commissioner or the collector, by distraint or otherwise, of the amount of any liability in respect of any tax;

(J) bringing suit by the United States, or any officer on its behalf, in respect of any liability in respect of any tax; and

(K) any other act required or permitted under the internal revenue laws specified in regulations prescribed under this section by the Commissioner with the approval of the Secretary;

(2) The amount of any credit or refund (including interest). (b) OTHER TAXPAYERS AND OTHER CIRCUMSTANCES.-In any case to which subsection (a) does not apply in which it is determined by

the Commissioner, under regulations prescribed by him with the approval of the Secretary, that

(1) By reason of an individual being outside the Americas, or (2) By reason of any locality (within or without the Americas) being an area of enemy action or being an area under the control of the enemy, as determined by the Commissioner, or

(3) By reason of an individual in the military or naval forces of the United States being outside the States of the Union and the District of Columbia,

it is impossible or impracticable to perform any one or more of the acts specified in subsection (a), then in determining, under the internal revenue laws, whether such act was performed within the time prescribed therefor, in respect of any tax liability (including any interest, penalty, additional amount, or addition to tax) affected by the failure to perform such act within such time, and in determining the amount of any credit or refund (including interest) affected by such failure, there shall be disregarded such period after December 6, 1941, as may be prescribed by such regulations.

(c) LIMITATION ON TIME TO BE DISREGARDED.-The period of time disregarded under this section shall not extend beyond the date specified in clause (1) or clause (2) of this subsection, whichever is the earlier:

(1) December 31, 1947, or such date later than December 31, 1947, as the Commissioner may fix in any case in which he makes a determination under subsection (b) if such determination is made after the date this subsection as amended takes effect and is based on the existence prior to January 1, 1948, of one or more of the circumstances specified in paragraph (1), (2), or (3), of subsection (b); or

[Subsection (c), as amended, took effect August 8, 1947.]

(2) in the case of an individual with respect to whom a period of time is disregarded under this section, the 15th day of the third month following the month in which an executor, administrator, or a conservator of the estate of such individual qualifies.

(d) EXCEPTIONS.

* * *

* *

(1) TAX IN JEOPARDY *Notwithstanding the provisions of subsection (a) or (b), any action or proceeding authorized by section 3660, as well as any other action or proceeding authorized by law in connection therewith, may be taken, begun, or prosecuted. In any other case in which the Commissioner determines that collection of the amount of any assessment would be jeopardized by delay, the provisions of subsections (a) and (b) shall not operate to stay collection of such amount by distraint or otherwise as authorized by law. There shall be excluded from any amount assessed or collected pursuant to this paragraph the amount of interest, penalty, additional amount, and addition to the tax, if any, in respect of the period disregarded under subsection (a) or (b). In any case to which this paragraph relates, if the Commissioner or collector is required to give any notice to or make any demand upon any person, such requirement shall be deemed to be satisfied if the notice or

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demand is prepared and signed, in any case in which the address of such person last known to the Commissioner or collector is in an area for which United States post offices under instructions of the Postmaster General are not, by reason of the war, accepting mail for delivery at the time the notice or demand is signed. In such case the notice or demand shall be deemed to have been given or made upon the date it is signed.

(2) ACTION TAKEN BEFORE ASCERTAINMENT OF RIGHT TO BENEFITS. The assessment or collection of any internal revenue tax or of any liability to the United States in respect of any internal revenue tax, or any action or proceeding by or on behalf of the United States in connection therewith, may be made, taken, begun, or prosecuted in accordance with law, without regard to the provisions of subsection (a) or (b), unless prior to such assessment, collection, action, or proceeding it is ascertained that the person concerned is entitled to the benefits of subsection (a) or (b).

(e) DEFINITIONS. For purposes of this section

(1) AMERICAS.-The term "Americas" means North, Central, and South America (including the West Indies but not Greenland), and the Hawaiian Islands.

(2) WHEN INDIVIDUAL CEASES TO BE OUTSIDE AMERICAS OR WITHIN AN AREA OF ENEMY ACTION. -For the purpose of determining whether any act specified in subsection (a) (1) (G), (H), (I), or (J) was performed within the time prescribed therefor, if any period of time is disregarded under this section by reason of any individual being outside the Americas or within an area of enemy action or control, such individual shall not, if he returns to the Americas or leaves such area after the date of enactment of this section, be deemed to have returned to the Americas or ceased to be within such area before the date upon which the Commissioner receives from such individual a notice thereof in such form as the Commissioner, with the approval of the Secretary, shall by regulations prescribe. A similar rule shall be applied in the case of a member of the military or naval forces of the United States with respect to whom a period of time is disregarded under this section by reason of being outside the States of the Union and the District of Columbia.

(3) WHEN EXECUTOR, ADMINISTRATOR, OR CONSERVATOR QUALIFIES. For the purpose of determining whether any act specified in subsection (a) (1) (G), (H), (I), or (J) was performed within the time prescribed therefor, the month in which an executor, administrator, or conservator qualifies shall be deemed to be the month in which the Commissioner receives from him a notice thereof in such form as the Commissioner, with the approval of the Secretary, shall by regulations prescribe.

* * *

[Section 3804 was enacted October 21, 1942.

For other postponements by reason of military service or other war conditions, see sections 205 and 700 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended (56 Stat. 770, § 5; 56 Stat. 777, § 18; 50 U. S. C. App. 525, 590); and section 212 of the Public Health Service Act of July 1, 1944 (58 Stat. 689; 42 U. S. C. 213).]

Subtitle E-Personnel

CHAPTER 39-THE OFFICE OF THE COMMISSIONER

OF INTERNAL REVENUE

SUBCHAPTER A-THE COMMISSIONER

SEC. 3901. POWERS AND DUTIES.

(a) ASSESSMENT AND COLLECTION.-The Commissioner, under the direction of the Secretary

(1) GENERAL SUPERINTENDENCE.-Shall have general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue; and

(2) REGULATIONS, FORMS, STAMPS, AND DIES.-Shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp taxes, or, in the case of percentage taxes, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require.