63 STAT.]
81ST CONG. , IST SESS.-CH. 517-AUG. 27, 1949
Internal Revenue, including the field service, any authority, duty, or
function which the Commissioner is authorized or required to exercise
or perform under section 3640,3641, or 3642."
SEC. 9 . CREDIT OR REFUND OF OVERPAYMENT OF TAX.
(a) Section 3770 (a) of the Internal Revenue Code is hereby
amended by renumbering paragraph (5) as paragraph (6), and by
amending paragraph (4) to read as follows:
"(4) CREDIT OF OVERPAYMENT OF ONE CLASS OF TAX AGAINST
ANOTHER CLASS OF TAX DUE. -Notwithstanding any provision of
law to the contrary, the Commissioner may, in his discretion, in
lieu of refunding an overpayment of tax imposed by any provision
of this title, credit such overpayment against any tax due from
the taxpayer under any other provision of this title.
"(5) DELEGATION OF AUTHORITR
TO COLLECTORS TO MAKE
REFUNDS. -The Commissioner, with the approval of the Secretary,
is authorized to delegate to collectors any authority, duty, or
function which the Commissioner is authorized or required to
exercise or perform under paragraph (1), (2), (3), or (4) of this
subsection, or under section 322 or 1027, where the amount
involved (exclusive of interest, penalties, additions to the tax,
and additional amounts) does not exceed $10,000."
(b) Section 3772 of such code is hereby amended by adding at the
end thereof the following new subsection:
"(e) CREDrr TREATED AS PAYMENT. -T he credit of an overpayment
of any tax in satisfaction of any tax liability shall, for the purpose of
any suit for refund of such tax liability so satisfied, be deemed to be
a payment in respect of such tax liability to the collector in office at
the time such credit is allowed."
SEC. 10. REPORTS TO CONGRESS OF REFUNDS.
(a) Section 3776 of the Internal Revenue Code (relating to reports
to Congress of refunds) is hereby repealed.
(b) Section 3777 of such code (relating to review of refunds and
credits by the Joint Committee on Internal Revenue Taxation) is
hereby amended by striking out "$75,000" wherever appearing therein
and inserting in lieu thereof "$200,000".
SEC. 11 . COLLECTORS' SALARIES.
Section 3944 (b) of the Internal Revenue Code (relating to adjust-
ment and limit of collectors' salaries) is hereby amended to read
as follows:
"(b) ADJUSTMENT AND LIMIT OF SALARIES.-The salaries of col-
lectors may be readjusted and increased under such regulations as
may be prescribed by the Commissioner, subject to the approval of
the Secretary, but no collector shall receive a salary in excess of the
highest scheduled rate of compensation established by the Classifica-
tion Act of 1923, as amended, or by any law hereafter enacted super-
seding such Act."
SEC. 12. EXPENSES OF DETECTION OF FRAUDS.
Section 3792 of the Internal Revenue Code is hereby amended by
inserting after the words "The Commissioner," the following "under
regulations prescribed by him".
Approved August 27, 1949.
669
53 Stat. 442 .
26U. .C.§53640-
3642.
53 Stat. 464; 57 Stat.
140.
26U. s.c. 3770(a).
53 Stat. 91, 156.
26U.S.C.5i322,
1027.
53 Stat. 465.
26U.S. C. 3772.
53 Stat. 466.
26U.S.C . 3776.
53 Stat. 466.
26U. S. C. 3777.
53 Stat. 481 .
26U. .C. 3944 (b).
42 Stat. 1488.
5 U.S . C .§§ 661-674;
Supp. II; 662etse.
Post, p. 972.
53 Stat. 467.
26U. S. C. §3792.
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