sixrY-sEvENTH oouennss. sccc. 1. os. 136. 1921. 315 “Sec. 3226. No suit or proceeding shall be maintained in any ‘““"?"`”-E AC" °'“”‘· court for the recoveg of any internal-revenue tax alleged to have crfriligtigiyrwgditiidclg been erroneously or egally assessed or collected, or of any penalty ‘u§,’g§g§,§°,;,;'§f,_§‘{‘{,Z,'$g_’ claimed to have been collected without authority, or of an sum f<>r· alleged to have been excessive or in an manner wrongfull collected, t1il'aI?1X¤?1i§£i. mm p` until a claim for refund or credit has `lbeen duly Hled with the Comngissioner cg Intgrnitll Revepue, accoirdilng gc; the provdsions of law in tat re ar,an tere ationso te creta 0 the Treas · -· _ established in pursuanceglihereof. No such suit losr roceedin shugil wmmtaticm Bx be begun before the expiration of six months from the date of Bling such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the ayment of such tax, enalty, or sum." P°j”’p‘ 15°5' ‘I section shall not a.d)ect any suit or proceeding instituted rior ,,§§{' me “°* °" to the passage of this Act, but shall apply to all suits and proceedings institigted aftgr the passage of this Act, whether or not barred by rior cts 0 ongress. P Sec. 1319. That section 3227 of the Revised Statutes is hereby rciéintiidr Hmmm repealed but such repeal shall not affect any suit or proceeding 61g,}9%.;,§§§j 3227* p` instituted prior to the passage of this Act. Tim umu ,0, sum Sec. 1320. That no s11it or proceeding for the collection of any tcccuect tax. 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 E t in evade tax. This section shall not apply to suits or proceedings for mcifgfé. °°m° the collectioig of taxesthunder sedtitivln 250 of thes 1%;,t,A nor to suits or ""‘“· P·2“· roceedm'gs egnmat etimeote ass eof ct. . . P Sec. 1321. (c) That the Act entitlleid fin Act to limit the time 1.ti’£g°°i€.?’t'2'33;5’¤£’§..‘?.i’A within which prosecutions may be instituted against persons changed "§T,‘§j2,,,P_1,,,,_m°,,d_ with violating internal-revenue laws," approved July 5, 1884, is sdamended to read as follows: ,,,0 be mmum " That no person shall be prosecuted, tried, or punished for any of within tmcc years the various offenses aris' under the internal—revenue laws of the ‘§§§" °°°"‘*’ °°“‘““*‘ United States unless the iiidictment is found or the information instituted within three years next after the commission of the offense: protect. Provided, That the time during which the person committing the ,,,‘§§’§'j,'Q°{’,,,,{,§‘,}’,’}Q,_‘l*°‘ offense is absent from the district wherein the same is committed shall not be taken as any part of the time limited gy law for the com- N t a mma to mencement of such proceedings: Provided further, hat the provisions prac? cucfifa. of this Act shall not apply to offenses committed prior to its passage: com um Mm a Provided further That where a complaint shall be instituted efore a ccmmsgtacm. commissioner of the United States within the period above limited, the time shall be extended until the disch _ e o the grand jurgigt its G,,,,,,,m,,,,,, ,,,,,,,8,, next session within the district: And pr¢v;trdedfu.rt}ter, That t Act ¤¤¤¤v¢¤¤- shall not apply to offenses committed by officers of the United States." mo, ,,,.,0,,,,;,,,8, (b) Any prosecution or proceeding under an indictment found or g1;<}z•;{,f°*¤¤<¤* *¤W»¤¤¤· information instituted prior to the passage of this Act shall not be affected in any manner by this amendment, but such (prosecutionpr proceeding shall be subject to the limitations impose by law prior to the passage of this Act. ASSESSMENTS. ·*¤°°$¤¤°¤¤‘·- Sec. 1322. That all internal revenue taxes, except as provided in ye';;’S_"§,m§.';,§"‘“,,,,,,{‘;,‘{_§ section 250 of this Act, shall, notwithstanding the provisions of sec- wg S soc 3182 P Gu tion 3182 of the Revised Statutes or any other provision of law, be mch<iéu.` ’ ’ assessed within four years after such taxes became due, but in the case of fraud with intent to evade tax or willful attempt in any F¤¤d¤ ¤¤=¤P¤¤d- manner to defeat or evade tax, such tax may be assessed at any time.
