## Facts

- Corporate officers and others were indicted for criminal tax offenses involving allegedly false corporate income tax returns.
- Counts 4 and 6 charged (1) attempted tax evasion by filing a false return (26 U.S.C. § 7201) and (2) aiding the preparation and presentation of a false return (26 U.S.C. § 7206(2)).
- The indictment was filed on August 12, 1966.
- The returns at issue were actually filed on August 12 and August 15, 1960, after the corporations obtained extensions beyond the ordinary filing deadline.
- The original statutory due date was May 15, 1960; extensions moved the filing deadline to August 15, 1960.
- The district court dismissed Counts 4 and 6 as time-barred under the six-year limitations period in 26 U.S.C. § 6531.
- The United States appealed the dismissal under 18 U.S.C. § 3731.

## Issues

1. For criminal tax offenses committed by filing a false return, does the six-year limitations period in 26 U.S.C. § 6531 run from the date the return is actually filed or from the earlier statutory due date when extensions were granted?
2. Does § 6531’s incorporation of “the rules of section 6513” make § 6513(a)’s “deemed filed” rule shift the criminal limitations start date to the original due date?

## Decision

- The Supreme Court reversed the dismissal of Counts 4 and 6 and remanded.
- The Court held that the offenses charged are committed when the return is filed.
- The six-year limitations period under § 6531 runs from the dates the returns were actually filed (August 12 and 15, 1960), not from the original due date (May 15, 1960).
- Section 6513(a) did not alter the start date because, by its terms, it addresses returns filed (or taxes paid) before the prescribed last day, not returns filed after the statutory due date pursuant to an extension.
- The August 12, 1966 indictment was timely as to both returns.

## Legal Principles

- For criminal tax offenses predicated on filing a false return, the “commission of the offense” occurs at filing, and the limitations period runs from that filing date.
- Section 6531’s reference to § 6513 applies only to the extent § 6513 is applicable on its own terms; it does not redefine when a criminal offense is committed.
- Section 6513(a)’s “deemed filed” rule is a limited timing rule for early filings or payments and does not move back the limitations start date for late filings made under an extension.

## Conclusion

The Court held that § 6531’s six-year criminal limitations period begins when the false return is actually filed, and § 6513(a) does not shift that date to the original statutory due date when the return is filed after the due date pursuant to an extension; the dismissed counts were therefore reinstated.


United States v. Habig, 390 U.S. 222 (1968)