448 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3658 FRACTIONAL PARTS OF A CENT. In the payment of any tax under this title not payable by stamp a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. SEC. 3659. RECEIPTS FOR TAXES. (a) IN GENERAL. -Every collector and deputy collector shall give receipts for all sums collected by him, excepting only when the same are in payment for stamps sold and delivered; but no collector or deputy collector shall issue a receipt in lieu of a stamp representing a tax. (b) CRoss REFERENCES.- For receipts in case of- Income tax, see section 56 (h). Estate tax, see section 823. Gift tax, see section 1008 (e). SEC. 3660. JEOPARDY ASSESSMENT. (a) If the Commissioner believes that the collection of any tax (other than income tax, estate tax, and gift tax) under any provision of the internal-revenue laws will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making re- turn and paying such tax has expired, immediately assess such tax (together with all interest and penalties the assessment of which is provided for by law). Such tax, penalties, and interest shall there- upon become immediately due and payable, and immediate notice and demand shall be made by the collector for the payment thereof. Upon failure or refusal to pay such tax, penalty, and interest, collec- tion thereof by distraint shall be lawful without regard to the period prescribed in section 3690. (b) The collection of the whole or any part of the amount of such assessment may be stayed by filing with the collector a bond in such amount, not exceeding double the amount as to which the stay is de- sired, and with such sureties, as the collector deems necessary, con- ditioned upon the payment of the amount collection of which is stayed, at the time at which, but for this section, such amount would be due. SEC. 3661. ENFORCEMENT OF LIABILITY FOR TAXES COLLECTED. Whenever any person is required to collect or withhold any inter. nal-revenue tax from any other person and to pay such tax over to the United States, the amount of tax so collected or withheld shall be held to be a special fund in trust for the United States. The amount of such fund shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose. SEC. 3662. PROHIBITION OF SUITS TO REPLEVY PROPERTY TAKEN UNDER INTERNAL REVENUE LAWS. For statute prohibiting suits to replevy property taken under rev- enue laws, see section 934 R. S . (U. S. C ., Title 28, section 747). SEC. 3663. CROSS REFERENCES. For provisions relating to collection accounts, see subchapter B of chapter 41. For prohibition upon collection of any tax from insolvent banks, see section 3798. SUBCHAPTER B-LIEN FOR TAXES SEC. 3670. PROPERTY SUBJECT TO LIEN. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, ad- ditional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or per- sonal, belonging to such person.
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