Document: 390 U.S. 222 88 S.Ct. 926 19 L.Ed.2d 1055 UNITED STATES, Appellant,v.Arnold HABIG et al. No. 107. Argued Jan. 17, 1968. Decided March 5, Harris Weinstein, Washington, D.C., for appellant. Lester M. Ponder Indianapolis, Ind., appellees. Mr. Justice FORTAS delivered the opinion of Court. 1 Appellees were indicted crimes relating to allegedly false income tax returns. The District Court dismissed Counts 4 and 6 indictment, charging as attempt evade taxes by filing a return (26 U.S.C. § 7201) aiding in preparation presentation 7206(2)), on ground that six-year statute limitations, 26 6531, barred prosecution under those counts. 270 F.Supp. 929. United States filed notice appeal this 18 3731. We noted probable jurisdiction. 389 810, 35, 62. 2 question presented is construction §§ 6531 6513(a) Internal Revenue Code 1954 6513(a)). It squarely raised facts case. indictment was August 12, 1966. returns involved 15, 1960. Section limits time when indictments may be charged offenses six years 'next after commission offense.' 3 are committed at filed. See e.g., Swallow v. States, 307 F.2d 81, 83 (C.A.10th Cir. 1962); Benham 215 472, 473 (C.A.5th 1954); Butzman 205 343, 350—351 (C.A.6th 1953); Yeoman-Henderson, Inc., 193 867, 869 (C.A.7th 1952); Croessant,178 96, 98 (C.A.3d 1949); Cave 159 464, 467 (C.A.8th (1947). Six had not quite elapsed from present case indictment. do contest chronological calculation. But because Code, they say critical date here actually but initially due filed, viz., May basis contention follows: which prescribes period also says '(f)or purpose determining (such) periods limitation * rules section 6513 shall applicable.' Instead 1960, corporations obtained extensions Accordingly, if limitations runs actual (August 12 1960) original (May 1960), having been 1966, several months too late. reads 5 'SECTION 6513. TIME RETURN DEEMED FILED AND TAX CONSIDERED PAID. '(a) Early Return or Advance Payment Tax.—For purposes 6511 (relating claims credit refund), any before last day prescribed thereof considered such day. For 6511(b)(2) (c) 6512 suits Tax Court), payment portion made subsection, paying determined without regard extension granted taxpayer election pay installments.' 7 Appellees' argument reason third sentence 6513(a), starting computing return, 'without taxpayer.' agreed. In other cases, Appeals Fifth Circuit, Hull 356 919 (1966), Courts Northern Ohio, Doelker, 211 663 (1962), New Jersey, Alper, 200 155 (1961), have so held. Mexico has arrived contrary result. Hensley, 257 987 (1966). 8 On hand, Government argues appellees' contention, despite its support decisions courts, necessarily based upon surprising assertion Congress intended begin run appellees acts based. result cannot squared with language intent Congress. perforce agree Government's analysis. 9 title clearly indicates, designed apply paid statutory deadline. first two sentences provide refunds 6511, 6512), advance 'prescribed' therefor, early date, date. states that, 'purposes (the) subsection,' fixed regulations, time. net effect prolong when, only 10 There no believe reference 'rules 6513' expands operation latter beyond own terms make it applicable situations than involving payment. extends within criminal begun would extended expressly dealt 6513—only there words, anticipates April 15 his January prosecutions commences 15. Practically, give administrative assistance, investigations, uniform expiration most taxpayers, variations dates filing. 11 legislative history supports reading. predecessor enacted 1942. 332(b)(4) 1939 added Act October 21, 1942, c. 619, 169(a), 56 Stat. 877. This applied civil refund proceedings. Report House Ways Means Committee (H.R.Rep. 2333, 77the Cong., 2d Sess., 119) states: 'If files due, he can file claim provisions 322(b)(1), measured will expire sooner waited until 150 bill adds paragraph (4) 322(b) respect cases where provision does taxpayers who given benefit an their returns, *' (Emphasis added.) 13 Accord, S. Rep. 1631, 77th 156. Then, adopting contested 6531. Senate Reports confirmed still encompassed 'the existing rule payment.' H.R. 1337, 83d A. 416; 1622, 587. 14 purport during same effect. although we reiterate principle statutes 'to liberally interpreted favor repose,' Scharton, 285 518, 522, 52 416, 417, 76 L.Ed. 917 (1932), read urge. judgment reversed remanded further 16 Reversed remanded. 17 MARSHALL took part consideration decision

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