Page:United States Statutes at Large Volume 53 Part 1.djvu/454

 CODIFICATION OF INTERNAL REVENUE LAWS erty subject to seizure or distraint, from which the money due for tax can be collected, such collector shall transmit a statement containing the name of the person liable to such tax, with the amount and na- ture thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have property, real or personal, liable to be seized and sold for tax. And the collector to whom the said certified statement is transmitted shall proceed to collect the said tax in the same way as if the name of the person and objects of tax contained in the said certified state- ment were on any list of his own collection district; and he shall, upon receiving said certified statement as aforesaid, transmit his re- ceipt for it to the collector sending the same to him. SEC. 3652. ESTABLISHMENT BY REGULATION OF MODE OR TIME OF COLLECTION. Whenever the mode or time of collecting any tax which is imposed is not provided for, the Commissioner may establish the same by regulation. SEC. 3653. PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COL- LECTION. (a) TAX. -Except as provided in sections 272 (a), 871 (a) and 1012 (a), no suit for the purpose of restraining the assessment or col- lection of any tax shall be maintained in any court. (b) LABILrrI OF TANSFEREE OR FIDmCuRY. -No suit shall be maintained in any court for the purpose of restraining the assess- ment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any income, war-profits, excess-profits, or estate tax, (2) the amount of the liability, at law or in equity, of a transferee of property of a donor in respect of any gift tax, or (3) the amount of the liability of a fiduciary under section 3467 of the Revised Statutes (U. S . C., Title 31, § 192) in respect of any such tax. SEC. 3654. GENERAL POWERS AND DUTIES RELATING TO COLLEC- TION. (a) COLLECTORS. - Every collector within his collection district shall see that all laws and regulations relating to the collection of internal revenue taxes are faithfully executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto. For such purposes, he shall have power to examine all persons, books, papers, accounts, and premises, to admin- ister oaths, and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel com- pliance with such summons in the same manner as provided in sec- tion 3615. (b) DEPUTY COLLECTORs. -Every deputy collector shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is by law vested in the collector himself; but each collector shall, in every re- spect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done, by any of his deputies while acting as such. (c) INTERNAL REVENUE AGENTS. -Every internal revenue agent shall see that all laws and regulations relating to the collection of internal revenue taxes are faithfully executed and complied with, and shall aid in the prevention, detection, and punishment of any frauds in relation thereto. SEC. 3655. NOTICE AND DEMAND FOR TAX. (a) DELrvTE. - Where it is not otherwise provided, the collector shall in person or by deputy, within ten days after receiving any list of taxes from the Commissioner give notice to each person liable to pay any taxes stated therein, to be left at his dwelling or usual place 446

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