Page:United States Statutes at Large Volume 68A.djvu/843

 CH. 66—LIMITATIONS

803

CHAPTER 66—LIMITATIONS SUBCHAPTER A. SUBCHAPTER B. SUBCHAPTER C. SUBCHAPTER D.

Limitations on assessment and collection. Limitations on credit or refund. Mitigation of effect of period of limitations. Periods of limitation in judicial proceedings.

Subchapter A—Limitations on Assessment and Collection Sec. Sec. Sec. Sec.

6501. 6502. 6503. 6504.

Limitations on assessment and collection. Collection after assessment. Suspension of running of period of limitation. Cross references.

SEC. 6501. LIMITATIONS ON ASSESSMENT AND COLLECTION. (a) GENEEAL RULE. — E x c e p t as otherwise provided in this section,

the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) or, if the tax is payable by stamp, within 3 years after such tax became due, and no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period. (b) T I M E RETURN D E E M E D F I L E D. — (1) EARLY RETURN.—For purposes of this section, a return of

tax imposed by this title, except tax imposed by chapter 21 or 24, filed before the last day prescribed by law or by regulations promulgated pursuant to law for the filing thereof, shall be considered as filed on such last day. (2) R E T U R N OF CERTAIN EMPLOYMENT TAXES.—For purposes of

this section, if a return of tax imposed by chapter 21 or 24 for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such calendar year. (3) R E T U R N

EXECUTED BY SECRETARY.—Notwithstanding

the

provisions of paragraph (2) of section 6020(b), the execution of a return by the Secretary or his delegate pursuant to the authority conferred by such section shall not start the running of the period of limitations on assessment and collection. (c) EXCEPTIONS.— (1) FALSE RETURN.—In the case of a false or fraudulent return

with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time. (2) WILLFUL ATTEMPT TO EVADE TAX.—In case of a willful attempt in any manner to defeat or evade tax imposed by this title (other than tax imposed by subtitle A or B), the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

§ 6501(c)(2)

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