TABLE OF CONTENTS CHAPTER 46-MISCELLAN EOUS PROVISIONS Sec. 4040. Posts of duty of employees in field service or traveling. Sec. 4041. Issue of instructions, regulations, and forms. Sec.4042. Suits for damages by internal revenue officers or agents. Sec.4043. Actions against revenue officers. Sec. 4044. Administration of oaths and taking of testimony. Sec. 4045 . Special authorizations to make seizures. Sec. 4046. Statement of fees, charges, and allowances. Sec. 4047. Penalties. Sec. 4048. Extended application of penalties relating to internal revenue officers. CHAPTER 46-MISCELLANEOUS PROVISIONS SEC. 4040. POSTS OF DUTY OF EMPLOYEES IN FIELD SERVICE OR TRAVELING. The Commissioner shall determine and designate the posts of duty of all employees of the internal revenue service engaged in field work or traveling on official business outside of the District of Columbia. SEC. 4041. ISSUE OF INSTRUCTIONS, REGULATIONS, AND FORMS. (a) IN GENERAL.-The Secretary shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations, not in- consistent with law, to be used under and in the execution and en- forcement of the various provisions of the internal revenue laws; and he shall give such directions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law. (b) RECEIPT OF UNITED STATES SECtmITrES.- For authority of the Secretary to issue instructions and regulations governing the receipt by collectors and others of United States securi- ties, see R. S. 251 (U. S. C., Title 31, § 427). SEC. 4042. SUITS FOR DAMAGES BY INTERNAL REVENUE OFFICERS OR AGENTS. If any officer appointed under and by virtue of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any injury to his person or property, in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the district court of the United States, in the district wherein the party doing the injury may reside or shall be found. The provisions of this section shall apply to internal revenue agents as fully as to internal revenue officers. SEC. 4043. ACTIONS AGAINST REVENUE OFFICERS. For authority of revenue officers to have civil suits or criminal prosecutions commenced against them in a State court transferred to a district court, see section 33 of the Judicial Code as amended by the Act of Aug. 23, 1916, c. 399, 39 Stat. 532 (U. S. C., Title 28, § 76). SEC. 4044 ADMINISTRATION OF OATHS AND TAKING OF TESTIMONY. For authority of collectors, deputy collectors, internal revenue officers, and internal revenue agents to administer oaths and take testimony, see section 3632. SEC. 4045 SPECIAL AUTHORIZATIONS TO MAKE SEIZURES. For special authorization by the Commissioner to internal revenue officers to make seizures, see section 8720 (b). 495
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