Page:Federal Register, Vol. 1, No. 1.pdf/13

Rh (c) No refund or credit will be allowed after the expiration of the statutory period of limitation applicable to the filing of a claim therefor except upon one or more of the grounds set forth in a claim filed prior to the expiration of such period.

(d) A claim which does not comply with the requirements of this article will not be considered for any purpose as a claim for refund or credit. With respect to limitations upon the refunding or crediting of taxes, see section 3228 of the Revised Statutes, as amended.

(e) If a return is filed by an individual and a refund claim is thereafter filed by a legal representative of the deceased, certified copies of the letters testamentary, letters of administration, or other similar evidence must be annexed to the claim, to show the authority of the executor, administrator, guardian, trustee, receiver, or other fiduciary files a return and thereafter a refund claim is filed by the same fiduciary, documentary evidence to establish the legal authority of the fiduciary need not accompany the claim, provided a statement is made in the claim showing that the return was filed by the fiduciary and that the latter is still acting. In such cases, if a refund or interest is to be paid, letters testamentary, letters of administration, or other evidence may be required, but should be submitted only upon the receipt of a specific request therefor. If a claim is filed by a fiduciary other than the one by whom the return was filed, the necessary documentary evidence should accompany the claim. The affidavit may be made by the agent of the person assessed, but in such case a power of attorney must accompany the claim.

(f) Checks in payment of claims allowed will be drawn in the names of the persons entitles to the money and may be sent to such persons in care of an attorney or agent who has filed a power of attorney specifically authorizing him to receive such checks. The Commissioner may, however, send any such check direct to the claimant. In this connection, see section 3477 of the Revised Statutes, which provides;

3477. All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim, the ascertainment of the amount due, and issuing of a warrant for the payment thereof. Such transfers, assignments, and powers of attorney must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by the certificate that the officer, at the time of acknowledgment, read and fully explained the transfer, assignment, or warrant of attorney to the person acknowledging the same.

The Commissioner has no authority to refund on equitable grounds penalties or other amounts legally collected

(g) Any refund or credit made by a State to a taxpayer with respect to any contributions paid by him into a State unemployment fund for the taxable year shall be considered in determining the amount of the refund, if any, due with respect to the tax paid for such taxable year. If, subsequent to the making of a refund to the tax, a refund or credit is made by a State with respect to the contributions paid into the State unemployment fund, the taxpayer is required to advise the collector under oath of the date and amount of the refund and the reason thereof, together with interest. (For other applicable provisions of law relating to refunds, see Appendix B, paragraphs 22 to 27, inclusive.)

504. Claim for payment of judgment obtained against collector.—(a) A claim for the amount of judgment against a collector of internal revenue for the recovery of taxes, penalties, or other sums should be made under oath, on Form 843, and filed directly with the Commissioner of Internal Revenue, Washington, D. C. Two certified copies of the final judgment, a certificate of probably cause, and an itemized bill of the court costs paid, receipted by the clerk or other proper officer of the court should be attached to the claim. With respect to the certificate of probable cause, section 989 of Revised Statutes provides:

989. When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him, or for the recovery or any money exacted by or paid to him and by him paid into the Treasury, in the performance of his official duty, and the court certifies that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of proper appropriation from the treasury.

If the judgment was affirmed on appeal, two certified copies of the mandate of the appellate court should also be attached to the claim. A judgment will not be paid until the period of appeal has expired unless a stipulation, signed by both parties to the suit, waiving the right to appeal, has been filed with the clerk of the court, and two certified copies of such waiver are furnished to the Commissioner.

(b) If the judgment debtor shall have already paid the amount recovered against him, the claim should be made in his name, accompanied by two certified copies of the final judgment, and an itemized bill of the court costs paid. A certificate of the clerk of the court in which the judgment was recovered (or other satisfactory evidence), showing that the judgment has been satisfied and specifying the exact sum paid in its satisfaction, should accompany the claim.

505. Claim for payment of judgment claimed in United States district court against the United States.—

506. Claim for payment of judgment obtained in the Court of Claims against the United States.—

507. Examination of returns and determination of tax by the Commissioner.—As soon as practicable after the returns under Title IX are filed, the will be examined and the correct amount of tax determined under such procedure as may be prescribed from time to time by the Commissioner.

The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make and publish