
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 5USC5568]

 
             TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES
 
                           PART III--EMPLOYEES
 
                      Subpart D--Pay and Allowances
 
                     CHAPTER 55--PAY ADMINISTRATION
 
              SUBCHAPTER VII--PAYMENTS TO MISSING EMPLOYEES
 
Sec. 5568. Income tax deferment

    Notwithstanding other statutes, any Federal income tax return of, or 
the payment of any Federal income tax by, an employee who, at the time 
the return or payment would otherwise become due, is in a missing status 
does not become due until the earlier of the following dates:
        (1) the fifteenth day of the third month in which he ceased 
    (except because of death or incompetency) being in a missing status, 
    unless before the end of that fifteenth day he is again in a missing 
    status; or
        (2) the fifteenth day of the third month after the month in 
    which an executor, administrator, or conservator of the estate of 
    the taxpayer is appointed.

That due date is prescribed subject to the power of the Secretary of the 
Treasury or his delegate to extend the time for filing the return or 
paying the tax, as in other cases, and to assess and collect the tax as 
provided by sections 6851, 6861, and 6871 of title 26 in cases in which 
the assessment or collection is jeopardized and in cases of bankruptcy 
or receivership.

(Pub. L. 89-554, Sept. 6, 1966, 80 Stat. 494.)

                      Historical and Revision Notes
------------------------------------------------------------------------
                                                    Revised Statutes and
     Derivation                U.S. Code             Statutes at Large
------------------------------------------------------------------------
                     50A U.S.C. 1013.              Mar. 7, 1942, ch.
                                                    166, Sec.  13, 56
                                                    Stat. 146.
                     ............................  Aug. 8, 1947, ch.
                                                    515, Sec.  6, 61
                                                    Stat. 918.
                                                   Aug. 14, 1964, Pub.
                                                    L. 88-428, Sec.
                                                    1(9), 78 Stat. 437.
------------------------------------------------------------------------

    Only that portion of the source law which is applicable to civilian 
officers and employees and their dependents is codified in this section.
    The words ``in the case of any taxable year beginning after December 
31, 1940'' are omitted as unnecessary.
    The words ``an employee'' are substituted for ``any civilian officer 
or employee of any department'' to conform to the definition in section 
5561(2). The words ``in a missing status'' are substituted for ``absent 
from his duty station under the conditions specified in section 2 of 
this Act'' to conform to the definition in section 5561(5) and in view 
of the provisions of section 5562 establishing the entitlement of an 
employee in a missing status to receive pay and allowances or to have 
them credited to his account. Reference to ``title 26'' is substituted 
for ``Internal Revenue Code of 1954''.
    Standard changes are made to conform with the definitions applicable 
and the style of this title as outlined in the preface to the report.

                  Section Referred to in Other Sections

    This section is referred to in section 5567 of this title.
