Page:United States Statutes at Large Volume 68A.djvu/917

 CH. 76—JUDICIAL PROCEEDINGS

877

(e) STAY OF PROCEEDINGS.—If the Secretary or his delegate prior to the hearing of a suit brought by a taxpayer in a district court or the Court of Claims for the recovery of any income tax, estate tax, or gift tax (or any penalty relating to such taxes) mails to the taxpayer a notice that a deficiency has been determined in respect of the tax which is the subject matter of taxpayer's suit, the proceedings in taxpayer's suit shall be stayed during the period of time in which the taxpayer may file a petition with the Tax Court for a redetermination of the asserted deficiency, and for 60 days thereafter. If the taxpayer fUes a petition with the Tax Court, the district court or the Court of Claims, as the case may be, shall lose jurisdiction of taxpayer's suit to whatever extent jurisdiction is acquired by the Tax Court of the subject matter of taxpayer's suit for refund. If the taxpayer does not file a petition with the Tax Court for a redetermination of the asserted deficiency, the United States may counterclaim in the taxpayer's suit, or intervene in the event of a suit as described in subsection (c) (relating to suits against officers or employees of the United States), within the period of the stay of proceedings notwithstanding that the time for such pleading may have otherwise expired. The taxpayer shall have the burden of proof with respect to the issues raised by such counterclaim or intervention of the United States except as to the issue of whether the taxpayer has been guilty of fraud with intent to evade tax. This subsection shall not apply to a suit by a taxpayer which, prior to the date of enactment of this title, is commenced, instituted, or pending in a district court or the Court of Claims for the recovery of any income tax, estate tax, or gift tax (or any penalty relating to such taxes). (f) CROSS R E F E R E N C E S. —

(1) For provisions relating generally to claims for refund or credit, see chapter 65 (relating to abatements, credit, and refund) and chapter 66 (relating to limitations). u (2) For duty of United States district attorneys to defend suits, see section 507 of Title 28 of the United States Code. (3) For jurisdiction of United States district courts, see section 1346 of Title 28 of the United States Code. (4) For payment by the Treasury of judgments against internal revenue officers or employees, upon certificate of probable cause, see section 2006 of Title 28 of the United States Code. SEC. 7423. REPAYMENTS TO OFFICERS OR EMPLOYEES. The Secretary or his delegate, subject to regulations prescribed by the Secretary or his delegate, is authorized to repay—

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(1) COLLECTIONS RECOVERED.—To any officer

or employee of

the United States the full amount of such sums of money as may be recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expense of suit; also (2) DAMAGES AND COSTS.—All damages and costs recovered against any officer or employee of the United States in any suit brought against him by reason of anything done in the due performance of his official duty under this title. SEC. 7424. CIVIL ACTION TO CLEAR TITLE TO PROPERTY. (a) OBTAINING LEAVE TO F I L E. — (I) R E Q U E S T FOR INSTITUTION

OF PROCEEDINGS BY UNITED

STATES.—Any person having a lien upon or any interest in the property referred to in section 7403, notice of which has been duly § 7424(a)(1)

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