Page:Federal Register, Vol. 1, No. 2.pdf/9

Rh F E D E R A L R E G ISTE R, March 17, 1936 named cases then pending before the United States Board of Tax Appeals or the courts. I f such agreement has been entered into, the running of such statute of limitations shall be suspended in accordance with the terms of the agreement. Section 609 of the Revenue A ct of 1928 S ec. 609. (a ) Credit against barred deficiency.— Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 607. (b) Credit of barred overpayment.— A credit of an over­ payment in respect of any tax shall be void if a refund of such overpayment would be considered erroneous under section 608. (c) Application of section.— The provisions of this sec­ tion shall apply to any credit made before or after the enactment of this Act.

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under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as the Commissioner deems sufficient to show whether or not such person is liable to tax. Section 1104 of the Revenue A ct of 1926, as amended by section 618 of the Revenue A ct of 1928, made applicable by section 8 (c) of the act

S ec. 1104. The Commissioner, for the purpose of ascer­ taining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of In ­ ternal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, Section 3228 (a ) of United States Revised Statutes, as or memoranda bearing upon the matters required to be amended by section 1112 of the Revenue Act of 1926 and included in the return, and may require the attendance of section 619 (c) of the Revenue A ct of 1928 and section the person rendering the return or of any officer or employee 1106 of the Revenue A ct of 1932 of such person, or the attendance of any other person having S ec. 3228. (a ) All claims for the refunding or crediting of knowledge in the premises, and may take his testimony with any internal-revenue tax alleged to have been erroneously reference to the matter required by law to be included in or illegally assessed or collected, or of any penalty alleged to such return, with power to administer oaths to such person have been collected without authority, or of any sum alleged or persons. A rt. 608. Records.— (a ) In general.— Every carrier and to have been excessive or in any manner wrongfully col­ lected must, * * * be presented to the Commissioner every representative shall keep accurate records of all com­ of Internal Revenue within four years next after the pay­ pensation with respect to which he becomes liable for the ment of such tax, penalty, or sum. The amount of the tax. While not mandatory, it is advisable for each employee refund * * * shall not exceed the portion of the tax, to keep permanent accurate records showing the name of penalty, or sum paid during the four years immediately each carrier for which he performs services as an employee, preceding the filing of the claim, or if no claim was filed, the duration of employment by each, the amount of each then during the four years immediately preceding the allow­ remuneration payment (including employees’ tax) and the date of its receipt, and the amount of employees’ tax ance of the refund. A r t. 607. Refund and credit of taxes erroneously col­ deducted from each such payment. (b) Records of carriers.— The records of each carrier lected.— (a ) Any tax (including interest or penalty, if a n y ), which has been erroneously, illegally, or otherwise wrong­ liable for carriers’ tax shall show with respect to each em­ fully collected, may be refunded to the person who paid ployee, for the calendar month of March 1936, and fo r each the tax to the collector. A claim fo r refund must be made calendar month thereafter— (1) the name and address of the employee, on the prescribed form in accordance with the instructions (2) the occupation of the employee (in accordance with printed thereon and in accordance with these regulations. Copies of the prescribed form may be obtained from any the classification adopted by the Interstate Commerce Com­ collector. A ll grounds in detail and all facts in support of mission) (3) the total amount (including any sum withheld there­ the claim must be set forth under oath. (b) I f any person makes a return showing a greater from as tax or for any other reason) and date of each pay­ amount of tax than is actually due, and pays such tax, he ment of remuneration to the employee and the period of may file a claim for refund as provided for in subdivision (a) services covered by such payment, (4) the amount of such remuneration payment which is of this article, or he may take credit for such overpayment upon any quarterly return subsequently filed. The return compensation as defined in article 6, and (5) the amount of employees’ tax withheld or collected upon which the credit is taken must have securely attached thereto a statement under oath, setting forth in detail the with respect to such payment, and, if collected at a time other than the time such payment was made, the date col­ grounds and facts relied upon in support of the claim. (c) In the case of any claim filed by a carrier for refund lected. I f the total remuneration payment (paragraph (3 ), above) or credit of employees’ tax, the carrier shall include in the claim for refund or in the return upon which credit is and the amount thereof which is taxable (paragraph (4 ), taken, as the case may be, a statement that it has repaid above) are not equal, the reason therefor shall be made a the tax to the employee or has secured the written consent matter of record. Accurate records of the details of every of such employee to allowance of the refund or credit. The adjustment of employees’ tax or carriers’ tax shall also be written consent of the employee shall accompany the claim kept, including the date and amount o f each adjustment. (c ) Records of representatives.— The records of each repre­ or the return as the case may be. sentative liable for representatives’ tax shall show for the (d) No refund or credit shall be allowed under this article calendar month of March 1936, and fo r each calendar month if the overpayment can be adjusted under the provisions thereafter— contained in article 405 or 406. (1) the name of each employee organization employing (e) No refund or credit shall be allowed under this article him as a representative, unless claim therefor is filed with the collector within four (2) the amount of remuneration received from each em­ years after the payment of the tax, penalty, or interest. ployee organization fo r his services as representative, the

Records Section 1102 (a ) and (b) of the Revenue Act of 1926 made applicable by section 8 (c) of the act (a ) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render No. 2- 2

date received and the period of services covered by such remuneration, and (3) if the remuneration which would have been received from the representative’s last former carrier employer is less than the amount of remuneration received as such repre­ sentative, (a ) the name and address of such last former car-