72 S T A T. ]
PUBLIC LAW 8 5 - 8 6 6 - S E P T. 2, 1958
to willful neglect, there shall be paid (upon notice and demand by the Secretary or his delegate and m the same manner as tax), by the person failing to so file the statement, $1 for each such statement not so filed, but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $1,000." SEC. 86. DEFINITION OF UNDERPAYMENT. Section 6653(c)(1) (relating to definition of underpayment) is amended by inserting "on or" after "such return was filed". SEC. 87. TERMINATION OP TAXABLE YEAR IN CASE OF DEPARTING ALIENS. Subsection (d) of section 6851 (relating to departure of alien) is amended to read as follows: " (d) DEPARTURE or ALIEX.—Subject to such exceptions as may, by regulations, be prescribed by the Secretary or his delegate— "(1) No alien shall depart from the United States unless he first procures from the Secretary or his delegate a certificate that he has complied with all the obligations imposed upon him by the income tax laws. "(2) Payment of taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for paying such taxes if, in the case of an alien about to depart from the United States, the Secretary or his delegate determines that the collection of the tax will not be jeopardized by the departure of the alien." SEC. 88. BANKRUPTCY AND RECEIVERSHIP PROCEEDINGS. (a) IMMEDIATE ASSESSMENT.—Section 6871(a) (relating to immediate assessment in bankruptcy and receivership proceedings) is amended by striking out "the approval of a petition of, or against, any taxpayer" and inserting in lieu thereof the following: "the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer". (b)
1665
" "^*^ ®"^-
26 USC essi.
26 USC 687i.
l\ ^^^ i note.
CLAIM FILED DESPITE PENDENCY OF TAX COURT PROCEEDINGS.—
Section 6871(b) (relating to claim filed despite pendency of T a x Court proceedings) is amended by striking out "approval of the petition" and inserting in lieu thereof "the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer". SEC. 89. USE OF CERTIFIED MAIL. (a) TIMELY MAILING TREATED AS TIMELY FILING.—Section 7502 (c) (relating to the timely mailing of registered mail being treated as timely filing) is amended to read as follows:
26 USC 7502.
" (c) KEGISTERED AND CERTIFIED M A I L. — "(1) KEGISTERED MAIL.—If any such claim, statement, or other
document is sent by United States registered mail, such registration shall be prima facie evidence that the claim, statement, or other document was delivered to the agency, office, or officer to which addressed, and the date of registration shall be deemed the postmark date. "(2) CERTIFIED MAIL.—The Secretary or his delegate is authorized to provide by regulations the extent to which the provisions of paragraph (1) of this subsection with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail." (b) OTHER PROVISIONS OF 1954 CODE.—Sections 167(d) (relating 6i64"62l2*^'^^'*'
to agreement as to useful life on which depreciation rate is based), 5 3 4 (b) (relatingtonotificationby Secretary), 6164 (d)(2) (relating to period of extension of time for payment of taxes by corporations expecting carrybacks), 6212 (a) (relating to notice of deficiency),
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