CODIFICATION OF INTERNAL REVENUE LAWS 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 the knowledge or consent of the person authorized or required to present such re- turn, affidavit, claim, or document). For offenses arising under section 37 of the Criminal Code, March 4, 1909,35 Stat. 1096 (U. S . C ., Title 18, § 88), where the object of the conspiracy is to attempt in any manner to evade or defeat any tax or the payment thereof, the period of limitation shall also be six years. The time during which the person committing any of the ofenses above mentioned is absent from the district wherein the same is com- mitted shall not be taken as any part of the time limited by law for the commencement of such proceedings. Where a complaint is insti- tuted 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. (b) SCOPE Or LrMITArONs. - Subsection (a) of this section shall apply to offenses whenever committed; except that it shall not apply to offenses the prosecution of which was barred before June 6, 1932. (c) CIVIL SITS. - For period of limitation in respect of- Suits for fines, penalties, and forfeitures, see section 1047 of the Revised Statutes (U. S . C ., Title 28, § 791). Suits for erroneous refunds, see section 3746. SUBCHAPTER F-CLOSING AGREEMENTS AND COMPROMISES SEC. 3760. CLOSING AGREEMENTS. (a) AuJTHORIZATION.- The Commissioner (or any officer or em- ployee of the Bureau of Internal Revenue, including the field service, authorized in writing by the Commissioner) is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period. (b) FINALTrY. -I f such agreement is approved by the Secretary, the Under Secretary or an Assistant Secretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact- (1) The case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States, and (2) In any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. SEC. 3761. COMPROMISES. (a) AUrTHORIZATION.- T he Commissioner, with the approval of the Secretary, or of the Under Secretary of the Treasury, or of an As- sistant Secretary of the Treasury, may compromise any civil or crim- inal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense; and the Attorney General may compromise any such case after reference to the Department of Justice for prosecution or defense. (b) REcosD.- W henever a compromise is made by the Commis- sioner in any case there shall be placed on file in the office of the Commissioner the opinion of the General Counsel for the Depart- ment of the Treasury, or of the officer acting as such, with his reasons therefor, with a statement of- (1) The amount of tax assessed, 462
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