CH. 77—MISCELLANEOUS PROVISIONS
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(F) Bringing suit upon any such claim for credit or refund; (G) Assessment of any tax; (H) Giving or making any notice or demand for the payment of any tax, or with respect to any liabihty to the United States in respect of any tax; (I) Collection, by the Secretary or his delegate, by levy or otherwise, of the amount of any liability in respect of any tax; (J) Bringing suit by the United States, or any officer on its behalf, in respect of any liability in respect of any tax; and (K) Any other act required or permitted under the internal revenue laws specified in regulations prescribed under this section by the Secretary or his delegate; (2) The amount of any credit or refund (including interest). (b)
EXCEPTIONS.— (1) T A X IN JEOPAEDY; BANKRUPTCY AND RECEIVERSHIPS; AND
TRANSFERRED ASSETS.—Notwithstanding the provisions of subsection (a), any action or proceeding authorized by section 6851 (regardless of the taxable year for which the tax arose), chapter 70, or 71, as well as any other action or proceeding authorized by law in connection therewith, may be taken, begun, or prosecuted. In any other case in which the Secretary or his delegate determines that collection of the amount of any assessment would be jeopardized by delay, the provisions of subsection (a) shall not operate to stay collection of such amount by levy or otherwise as authorized by law. There shall be excluded from any amount assessed or collected pursuant to this paragraph the amount of interest, penalty, additional amount, and addition to the tax, if any, in respect of the period disregarded under subsection (a). In any case to which this paragraph relates, if the Secretary or his delegate is required to give any notice to or make any demand upon any person, such requirement shall be deemed to be satisfied if the notice or demand is prepared and signed, in any case in which the address of such person last known to the Secretary or his delegate is in an area for which United States post offices under instructions of the Postmaster General are not, by reason of the combatant activities, accepting mail for delivery at the time the notice or demand is signed. In such case the notice or demand shall be deemed to have been given or made upon the date it is signed. (2) ACTION TAKEN BEFORE ASCERTAINMENT OF RIGHT TO BENE-
FITS.—The assessment or collection of any internal revenue tax or of any liability to the United States in respect of any internal revenue tax, or any action or proceeding by or on behalf of the United States in connection therewith, may be made, taken, begun, or prosecuted in accordance with law, without regard to the provisions of subsection (a), unless prior to such assessment, collection, action, or proceeding it is ascertained that the person concerned is eatitled to the benefits of subsection (a). SEC. 7509. EXPENDITURES INCURRED BY THE POST OFFICE DEPARTMENT.
The Postmaster General or his delegate shall at least once a month transfer to the Treasury of the United States, together with the receipts required to be deposited under section 6803(a), a statement of §7509
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