288
72d CONGRESS . SESS. I. CH. 209 . JUNE 6, 1932 . tion, but not after unless, before the expiration of such period, a Vol. 44, p. 113
- Vol.
claim therefor is filed . This section shall not be held to affect the 45, p 874; not affected . provisions of section 1106 (b) of the Revenue Act of 1926 or 606 of the Revenue Act of 1928. Internal revenue of- SEC . 1108. LIMITATION ON PROSECUTIONS FOR INTERNAL REVENUE teases .
OFFENSES. Limit of time for (a) The Act entitled "An Act to limit the time within which prosecuti ng, amended . vol. 23, p . 122 ; Vol . prosecutions may be instituted against persons charged with violat- 114;p am ndedol' 44, p ' ing internal revenue laws," approved July 5, 1884 as amended, and as reenacted by section 1110 of the Revenue Act of 1926, is amended to read as follows Three-year period . al- " That no person shall be prosecuted, tried, or punished, for any low ed fo r in stitu ting of the various offenses arising under t he inter nal reve nue laws of the United States unless the indictment is found or the information instituted within three years next after the commission of the offense, except that the period of limita tion shall be si x years- Six years, if offense
"(1) for offenses involving the defrauding or attempting to to defraud the govern- tent, etc .
defraud the United States or any agency thereof, whether by con- spiracy or not, and in any manner, Willful attempt at
"(2) for the offe nse of w illfully attempti ng in an y manner to evading, etc ., tax . evade or defeat any tax or the payment thereof, and willfully aiding or
"(3) for the offense of willfully aiding or assisting in, or pro- assisting in presenting false claims, etc.
curing, counseling, or advising, the preparation or presentation under , or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document (whether or not, such falsity or fraud is with th e knowle dge or c onsent o f the pe rson aut horized or requi red to pre sent such return , affidavit, cla im, or document) . Con spira cy .
"For offenses arising u nder section 37 of the Cri minal Code, Vol. 35, p . 1096
where the ob,'ect of the conspiracy is to attempt in any manner to evade or defeat any tax or the payment thereof, the period of n tb sene r mdistrfct limitation shall also be six years . The t ime d uring which the per- son committing any of the offenses above mentioned is absent from the district wherein the same is committed shall not be taken as any part of the time limited by law for the commencement of such proceedings . Where a complaint is instituted before a commissioner of the United States within the period above limited, the time shall be extended until the discharge of the grand jury at its next session within the district ." Applicable tooffenses s 'whenever committed .
(b) The amendment
made by subsection (a) of this section shall
apply
to
offenses
whenever
committed ; except that
it shall not
Exceptions .
apply to offenses the prosecution of which was barred before the date of the enactment of this Act . Special Disbursing SEC. 1109: SPECIAL DISBURSING AGENTS OF TREASURY . Agents of Treasury . The Secr etary of the Tre asury is authori zed to de signate agents Internal ha
pec ial charge of in Charge of divisions of internal revenue agents to act as s divisions may act as . disbursing agents of the Treasury for the payment of all sa aries agents in
and ex penses o f such d ivisions , on giv ing good and suf ficient bond R.S.,see.3144,p.602. in such form and with such security as the Secretary of the Treasury may approve, notwithstanding section 3144, Revised Statutes, as amended. Refund of taxes for SEC. 1110 . REFUND OF TAXES FOR TAXABLE YEAR 1918 . taxable year 1918 . Vol . 44,p .68,amend- Section 284(h) of the Revenue Act of 1926 is amended to read as ed.
fol lows Allowance of prior 11 (h) Except as provided in subdivision (d) this section shall not clai ms, not b arre d . (1) bar from allowance a claim for credit or refund filed prior to
