26 U.S.C. § 6531 — Periods of limitation on criminal prosecu-

Page 3719 TITLE 26—INTERNAL REVENUE CODE § 6531 101–508, title XI, § 11801(c)(17)(C), Nov. 5, 1990, 104 Stat. 1388–528; Pub. L. 114–74, title XI, § 1101(f)(8), Nov. 2, 2015, 129 Stat. 638.) Editorial Notes AMENDMENTS 2015—Par. (6). Pub. L. 114–74 struck out par. (6) which read as follows: ‘‘Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.’’ 1990—Pub. L. 101–508 struck out par. (2) and redesig- nated the succeeding pars. accordingly, which was exe- cuted with respect to the succeeding pars. (consisting of pars. (3) to (7)) by redesignating such pars. as (2) to (6), respectively. Prior to amendment, par. (2) provided a cross reference to section 1481 for overpayment in cer- tain renegotiations of war contracts. 1982—Par. (7). Pub. L. 97–248 added par. (7). 1978—Par. (6). Pub. L. 95–600 inserted ‘‘regulated in- vestment company or’’ before ‘‘real estate investment trust’’ and substituted ‘‘section 860’’ for ‘‘section 859’’. Notwithstanding the directory language that the amendment be made to par. (5), the amendment was ex- ecuted to par. (6) to reflect the probable intent of Con- gress. 1976—Par. (1). Pub. L. 94–455, § 1901(b)(36)(D), (b)(37)(E), redesignated par. (3) as (1). Former par. (1), which re- ferred to section 1321 for adjustments incident to invol- untary liquidation of inventory, was struck out. Par. (2). Pub. L. 94–455, § 1901(b)(37)(E), redesignated par. (4) as (2). Former par. (2), which referred to section 1335 for war loss recoveries where the prior benefit rule was elected, was struck out. Pars. (3) to (7). Pub. L. 94–455, § 1901(b)(37)(E), redesig- nated pars. (3) to (7) as (1) to (5), respectively. Par. (8). Pub. L. 94–455, § 1601(f)(3), added par. (8) which was redesignated par. (6) by section 1901(b)(37)(E) of Pub. L. 94–455. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to partner- ship taxable years beginning after Sept. 3, 1982, with provision for applicability of amendment to any part- nership taxable year ending after Sept. 3, 1982, if part- nership, each partner, and each indirect partner re- quests such application and Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–600 applicable with respect to determinations (as defined in section 860(e) of this title) after Nov. 6, 1978, see section 362(e) of Pub. L. 95–600, set out as an Effective Date note under section 860 of this title. EFFECTIVE DATE OF 1976 AMENDMENT For effective date of amendment by section 1601(f)(3) of Pub. L. 94–455, see section 1608(a) of Pub. L. 94–455, set out as a note under section 857 of this title. Amendment by section 1901(b)(36)(D), (37)(E) of Pub. L. 94–455 applicable with respect to taxable years begin- ning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title. SAVINGS PROVISION For provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liabil- ity for tax for periods ending after Nov. 5, 1990, see sec- tion 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title. Subchapter C—Mitigation of Effect of Period of Limitations Sec. 6521. Mitigation of effect of limitation in case of related taxes under different chapters. § 6521. Mitigation of effect of limitation in case of related taxes under different chapters (a) Self-employment tax and tax on wages In the case of the tax imposed by chapter 2 (re- lating to tax on self-employment income) and the tax imposed by section 3101 (relating to tax on employees under the Federal Insurance Con- tributions Act)— (1) If an amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and (2) If the correction of the error would re- quire an assessment of one such tax and the refund or credit of the other tax, and (3) If at any time the correction of the error is authorized as to one such tax but is pre- vented as to the other tax by any law or rule of law (other than section 7122, relating to compromises), then, if the correction authorized is made, the amount of the assessment, or the amount of the credit or refund, as the case may be, authorized as to the one tax shall be reduced by the amount of the credit or refund, or the amount of the as- sessment, as the case may be, which would be re- quired with respect to such other tax for the correction of the error if such credit or refund, or such assessment, of such other tax were not prevented by any law or rule of law (other than section 7122, relating to compromises). (b) Definitions For purposes of subsection (a), the terms ‘‘self- employment income’’ and ‘‘wages’’ shall have the same meaning as when used in section 1402(b). (Aug. 16, 1954, ch. 736, 68A Stat. 814.) Editorial Notes REFERENCES IN TEXT The Federal Insurance Contributions Act, referred to in subsec. (a), is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see sec- tion 3128 of this title and Tables. Subchapter D—Periods of Limitation in Judicial Proceedings Sec. 6531. Periods of limitation on criminal prosecu- tions. 6532. Periods of limitation on suits. 6533. Cross references. § 6531. Periods of limitation on criminal prosecu- tions No person shall be prosecuted, tried, or pun- ished for any of the various offenses arising Page 3720 TITLE 26—INTERNAL REVENUE CODE § 6532 under the internal revenue laws unless the in- dictment is found or the information instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years— (1) for offenses involving the defrauding or attempting to defraud the United States or any agency thereof, whether by conspiracy or not, and in any manner; (2) for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof; (3) for the offense of willfully aiding or as- sisting in, or procuring, counseling, or advis- ing, the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudu- lent return, affidavit, claim, or document (whether or not such falsity or fraud is with the knowledge or consent of the person au- thorized or required to present such return, af- fidavit, claim, or document); (4) for the offense of willfully failing to pay any tax, or make any return (other than a re- turn required under authority of part III of subchapter A of chapter 61) at the time or times required by law or regulations; (5) for offenses described in sections 7206(1) and 7207 (relating to false statements and fraudulent documents); (6) for the offense described in section 7212(a) (relating to intimidation of officers and em- ployees of the United States); (7) for offenses described in section 7214(a) committed by officers and employees of the United States; and (8) for offenses arising under section 371 of Title 18 of the United States Code, where the object of the conspiracy is to attempt in any manner to evade or defeat any tax or the pay- ment thereof. The time during which the person committing any of the various offenses arising under the in- ternal revenue laws is outside the United States or is a fugitive from justice within the meaning of section 3290 of Title 18 of the United States Code, shall not be taken as any part of the time limited by law for the commencement of such proceedings. (The preceding sentence shall also be deemed an amendment to section 3748(a) of the Internal Revenue Code of 1939, and shall apply in lieu of the sentence in section 3748(a) which relates to the time during which a person committing an offense is absent from the dis- trict wherein the same is committed, except that such amendment shall apply only if the pe- riod of limitations under section 3748 would, without the application of such amendment, ex- pire more than 3 years after the date of enact- ment of this title, and except that such period shall not, with the application of this amend- ment, expire prior to the date which is 3 years after the date of enactment of this title.) Where a complaint is instituted before a commissioner of the United States within the period above limited, the time shall be extended until the date which is 9 months after the date of the making of the complaint before the commis- sioner of the United States. For the purpose of determining the periods of limitation on crimi- nal prosecutions, the rules of section 6513 shall be applicable. (Aug. 16, 1954, ch. 736, 68A Stat. 815.) Editorial Notes REFERENCES IN TEXT Section 3748(a) of the Internal Revenue Code of 1939, referred to in text, was classified to section 3748(a) of former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See, also, section 7851(a)(6)(B) of this title for applicability of section 3748 of former Title 26. See also section 7851(e) for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a ref- erence to the corresponding provision of the 1986 Code, which is then applicable. The date of enactment of this title, referred to in text, is Aug. 16, 1986 [formerly I.R.C. 1954], the date of enactment of the Internal Revenue Code of 1954. § 6532. Periods of limitation on suits (a) Suits by taxpayers for refund (1) General rule No suit or proceeding under section 7422(a) for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the expiration of 6 months from the date of fil- ing the claim required under such section un- less the Secretary renders a decision thereon within that time, nor after the expiration of 2 years from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of the part of the claim to which the suit or pro- ceeding relates. (2) Extension of time The 2-year period prescribed in paragraph (1) shall be extended for such period as may be agreed upon in writing between the taxpayer and the Secretary. (3) Waiver of notice of disallowance If any person files a written waiver of the re- quirement that he be mailed a notice of dis- allowance, the 2-year period prescribed in paragraph (1) shall begin on the date such waiver is filed. (4) Reconsideration after mailing of notice Any consideration, reconsideration, or ac- tion by the Secretary with respect to such claim following the mailing of a notice by cer- tified mail or registered mail of disallowance shall not operate to extend the period within which suit may be begun. (5) Cross reference For substitution of 120-day period for the 6-month period contained in paragraph (1) in a title 11 case, see section 505(a)(2) of title 11 of the United States Code. (b) Suits by United States for recovery of erro- neous refunds Recovery of an erroneous refund by suit under section 7405 shall be allowed only if such suit is begun within 2 years after the making of such refund, except that such suit may be brought at any time within 5 years from the making of the refund if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.