Page:United States Statutes at Large Volume 53 Part 1.djvu/450

 TABLE OF CONTENTS CHAPTER 35-ASSESSMENT Sec. 3640. Assessment authority. Sec. 3641. Certification of assessment lists to collectors. Sec. 3642. Supplemental assessment lists. Sec. 3643. Other laws applicable. Sec. 3644. Establishment by regulation of mode or time of assessment. Sec. 3645. Periods of limitation upon assessment. Sec. 3646. Cross references. CHAPTER 35-ASSESSMENT SEC. 3640. ASSESSMENT AUTHORITY. The Commissioner is authorized and required to make the in- quiries, determinations, and assessments of all taxes and penalties imposed by this title, or accruing under any former internal revenue law, where such taxes have not been duly paid by stamp at the time and in the manner provided by law. SEC. 3641. CERTIFICATION OF ASSESSMENT LISTS TO COLLECTORS. The Commissioner shall certify a list of such assessments when made to the proper collectors, respectively who shall proceed to collect and account for the taxes and penalties so certified. SEC. 3642. SUPPLEMENTAL ASSESSMENT LISTS. (a) ATJ'uoRIzAToN.- Whenever it is ascertained that any list delivered to any collector is imperfect or incomplete in consequence of the omission of the name of any person liable to tax, or in con- sequence of any omission, or understatement, or undervaluation, or false or fraudulent statement contained in any return made by any person liable to tax, the Commissioner may, at any time within the period prescribed for assessment, enter on any monthly or special list: (1) ORIGINAL ASSESSMENTS. -T he name of such person so omitted together with the amount of tax for which he may be liable, and also (2) ADDITIONAL ASSESSMENTs.- The name of any such person in respect to whose return, as aforesaid, there has been any omission, undervaluation, understatement, or false or fraudulent statement, together with the amount for which such person may be liable, above the amount for which he may have been assessed upon any return made as aforesaid. (b) CERTIFICATION TO COL.ECTOR.-The Commissioner shall certify and return such list to the collector as required by law. SEC. 3643. OTHER LAWS APPLICABLE. All provisions of law for the ascertainment of liability to any tax, or the assessment or collection thereof, shall be held to apply, so far as may be necessary, to the proceedings authorized and di- rected under this chapter. SEC. 3644. ESTABLISHMENT BY REGULATION OF MODE OR TIME OF ASSESSMENT. Whenever the mode or time of assessing any tax which is im- posed is not provided for, the Commissioner may establish the same by regulation. 442

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