Page:United States Statutes at Large Volume 80 Part 1.djvu/1144

 1108

PUBLIC LAW 89-713-NOV. 2, 1966

[80 STAT.

"(iii) foreign corporations, shall be made at such place as the Secretary or his delegate may by regulations designate." (2) by redesignating paragraph (4) as paragraph (5) and by striking "or (3) " and inserting in lieu thereof " (3), or (4) "; and (3) by adding after paragraph (3) the following: " (4) HAND-CARRIED RETURNS.—Notwithstanding paragraph (1)

or (2), a return to which paragraph (1)(A) or (2)(A) would apply, but for this paragraph, which is made to the Secretary or his delegate by hand carrying shall, under regulations prescribed by the Secretary or his delegate, be made in the internal revenue district referred to in paragraph (l)(A)(i) or (2)(A)(i), as the case may be." (b) PLACE FOR PAYING TAX SHOWN ON RETURN.—Section 6151(a)

68A Stat. 757.

72 Stat. 512.

of such Codc (relating to time and place for paying tax shown on return) is amended by striking out "to the principal internal revenue officer for the internal revenue district in which the return is required to be filed" and inserting in lieu thereof "to the internal revenue officer with whom the return is filed". SEC. 2. RELATED AMENDMENT CONCERNING VENUE FOR CRIMINAL CASES. Section 3237(b) of title 18 of the United States Code (relating to offenses committed in more than one district) is amended by striking out "where an offense involves use of the mails and is an offense described in section 7201 or 7206 (1), (2), or (5) of the Internal Revenue Code of 1954" and by inserting m lieu thereof "where an offense is described in section 7203 of the Internal Revenue Code of 1954, or where an offense involves use of the mails and is an offense described in section 7201 or 7206 (1), (2), or (5) of such Code". SEC. 3. RELATED AMENDMENTS CONCERNING VENUE FOR CIVIL CASES. (a) ABOLITION or REFUND SUITS AGAINST COLLECTION OFFICERS.—

26^1180^74^2^'

Section 7422 of the Internal Revenue Code of 1954 (relating to civil actions for refund) is amended by redesignating subsection (f) as subsection (g) and inserting after subsection (e) the following new subsection: "(f)

6 2 Stat. 976.

LIMITATION ON R I G H T or ACTION FOR REFUND.— " (1) GENERAL RULE.—A suit or proceeding referred

to in subsection (a) may be maintained only against the United States and not against any officer or employee of the United States (or former officer or employee) or his personal representative. Such suit or proceeding may be maintained against the United States notwithstanding the provisions of section 2502 of title 28 of the United States Code (relating to aliens' privilege to sue). "(2) MISJOINDER AND CHANGE OF VENUE.—If a suit or proceeding brought in a United States district court against an officer or employee of the United States (or former officer or employee) or his personal representative is improperly brought solely by virtue of paragraph (1), the court shall order, upon such terms as are just, that the pleadings be amended to substitute the United States as a party for such officer or employee as of the time such action commenced, upon proper service of process on the United States. Such suit or proceeding shall upon request by the United States be transferred to the district or division where it should have been brought if such action initially had been brought against the United States." (b) TECHNICAL AMENDMENT.—Section 2502 of title 28 of the United States Code (relating to aliens' privilege to sue under Court of Claims procedure) is amended by striking out "Citizens o r " and inserting in

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