73d C ONGRESS . SESS . II. CH. 277 . MAY 10, 1934 . (b) Any person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or tru thfully accou nt for and pa y over such ta x, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addi- tion to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or impris- oned for not more than five years, or both, together with the costs of prosecution . (c) The term " person " as used in this section includes an officer or employee of a corporation or a member or employee of a partner- ship, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs . SEC. 146. CLOSING BY COMMISSIONER OF TAXABLE YEAR . (a) TAX IN JEoPARrY .If the Commissioner finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such proceed- ings be brought without delay, the Commissioner shall declare the taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated and of the tax for the pre- ceding 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 imme- diately 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 a ll purposes p resumptive ev idence of the taxpayer's desi gn . (b) SECURITY FOR PAYMENT.-A taxpayer who is not in default in making any return or paying income, war-profits, or excess-profits tax under any Act of Congress may furnish to the United States, under regulations to be prescribed 'by the Commissioner, with the approval of th e Secretary, security appr oved by the Co mmissioner that he will duly make the return next thereafter required to be filed and pay the tax next thereafter required to be paid . The Commis- sioner may app rove and acce pt in like ma nner security for return and payment of taxes made due and payable by virtue of the pro- visions of this section, provided the taxpayer has paid in full all other income, war-profits, or excess-profits taxes due from him under any Act of Con gress . (C) SAME-EXEMPTION FROM SECTION .-If security is approved and accepted p ursuant to th e provisions of this sectio n 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 allowed for paying such respective taxes . (d) CITIZENS .-In the case of a citizen of the United States or of a possession of the United States about to depart from the United States the Com missioner may , at his disc retion, waive any or all of the requirements placed on the taxpayer by this section . 725 INCOME TAX . R ETU RNS AND PAYMENTS-Contd . Willful failure to col- lect, etc ., tax, evading payment, etc. Punishment for. Perso n" liable fo r acts . Closing of tax able y ear . Tax in jeopardy . Immediate payment demanded if Commis- s ioner fin ds ta xpaye r's acts prejudice collec- tion . N otice of find ing, etc ., to be given. Fi nding pre sume tion of intent. Se curity for pay- ment. Condition of accept- ance . Enforcement sus- pended on approval of bond . Discretionary - waiver of requirement, q, to c iti zen.
