SEVENTIETH CONGRESS . SESS. I . Cx . 852. 1928 . date of final decision in one or more named cases then pending before the United States Board of Tax Appeals or the courts . SEC. 609. ERRO NEOUS CRE DITS . (a) Credit against barred deficiency .-Any credit against a liability in respect of any ta xable year shall be void if any payment in respect of such liability would be considered an overpayment under section 607 . (b) Credit of barred overpayment .-A c redit of an overpayme nt in respect of any tax shall be void if a refund of such overpayment would be considered erroneous under section 608 . (c) Application of section .-The provisions of this secti on sh all apply to any credit made before or after the enactment of this Act . SEC. 610 . REC OVER Y OF AM OUN TS E RRO NEO USLY REFUNDED . (a) Any portion of an inter nal-revenue tax (or any int erest, penalty , additi onal amo unt, or addition to such tax) re fund of which is erroneously made, within the meaning of section 608, after the enactment of this Act, may be recovered by suit brought in the name of the United States, but only if such suit is begun within two years after the making of such refund . (b) Any portion of an internal-revenue tax (or any interest, penalty, additional amount, or addition to such tax) which has been erroneously refunded (if such refund would not be considered as erroneo us under section 608) ma y be rec overed b y suit b rought i n the name of the Uni ted Stat es, but only if such sui t is beg un befor e the expiration of two years after the making of such refund or before May 1, 1928, whichever date is later . SEC. 611 . COLLECTIONS STAYED BY CLAIM IN ABATEMENT . If any internal-revenue tax (or any interest, penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924, and if a claim in abatement was filed, with or without bond, and if the col- le cti on of any pa rt th ere of was sta ye d, th en the payment of su ch pa rt (m ade before or within one yea r aft er the enactment of th is Act) shall not be considered as an overpayment under the provisions of section 607, relating to payments made after the expiration of the period of limitation on assessment and collection . SEC. 612. REPEAL OF SE CTI ON 110 6(a) OF 19 26 ACT . Section 1106(a) of the Revenue Act of 1926 is repealed as of Febr uary 26, 1926 . SEC. 613. LIEN FOR TAXES . (a) Section 3186 of the Revised Statutes, as amended, is amended to read as follows "SEC. 3186 . (a) If any person liable to pay any tax neglects or refuses to pay the sa me after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to prop- erty, whether real or personal, belonging to such person . Unless another date is specifically fixed by law, the lien shall arise at the tim e the asses sment list was r eceiv ed by the collector and shall cont inue unt il the l iability for suc h amount is satis fied or becomes unen forceabl e by rea son of l apse of time . "(b) Such lien shall not be valid as against any mortgagee, pur- chaser, or judgment creditor until notice thereof has been filed by the collector- 54835 •-29-PT 1 59 Former refunds. Time of. 875 REVENUE ACT OF 1928 Erroneous credits . Against bar red defi- ciency . Ante, p. 874. Barredoverpay- ment . Ante, p. 874. Appl icati on . Recovery of amounts erro neous ly r efund ed . By suit brought here. after, within two years of refund . Coll ecti ons s taye d by claim in abatement. Payment of any part, not deemed an over- payment . Repeal of section 1106 (a) of 1926 Act . Limitations against United St ates . Vol .44, p .113, amend- ed. Lien for taxes . R.S.,see.3186, p. 612. Unpaid taxes a lien on all property . Vol . 43, p .994, amend. ed. Notice required to mortgagee, etc . Filing .
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