(3) in the employ of a governmental entity referred to in paragraph (7) of section 3306 (c), if such service is performed by an individual in the exercise of his duties (A) as an elected official; (B) as a member of a legislative body, or a member of the judiciary, of a State or political subdivision thereof; (C) as a member of the State National Guard or Air National Guard; (D) as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; or (E) in a position which, under or pursuant to the State law, is designated as (i) a major nontenured policymaking or advisory position, or (ii) a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week;1 (4) in a facility conducted for the purpose of carrying out a program of (A) rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury, or (B) providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work; (5) as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any Federal agency or an agency of a State or political subdivision thereof, by an individual receiving such work relief or work training; and (6) by an inmate of a custodial or penal institution.2 (c) NONPROFIT ORGANIZATIONS MUST EMPLOY 4 OR MORE.-This section shall not apply to service performed during any calendar year in the employ of any organization unless on each of some 20 days during such calendar year or the preceding calendar year, each day being in a different calendar week, the total number of individuals who were employed by such organization in employment (determined without regard to section 3306 (c) (8) and by excluding service to which this section does not apply by reason of subsection (b)) for some portion of the day (whether or not at the same moment of time) was 4 or more. (d) [Repealed] 3 3 SEC. 3310. JUDICIAL REVIEW. (a) IN GENERAL.-Whenever under section 3303(b) or section 3304 (c) the Secretary of Labor makes a finding pursuant to which he 1 Paragraph (3) was amended by section 115 (b) (1) of P.L. 94–566. 2 Paragraph (6) was amended by section 115 (b) (2) of P.L. 94-566. Subsection (d) was repealed by section 115(c) (2) of P.L. 94-566. is required to withhold a certification with respect to a State under such section, such State may, within 60 days after the Governor of the State has been notified of such action, file with the United States court of appeals for the circuit in which such State is located or with the United States Court of Appeals for the District of Columbia, a petition for review of such action. A copy of the petition shall be forthwith transmitted by the clerk of the court to the Secretary of Labor. The Secretary of Labor thereupon shall file in the court the record of the proceedings on which he based his action as provided in section 2112 of title 28 of the United States Code. (b) FINDINGS OF FACT.-The findings of fact by the Secretary of Labor, if supported by substantial evidence, shall be conclusive; but the court, for good cause shown, may remand the case to the Secretary of Labor to take further evidence, and the Secretary of Labor may thereupon make new or modified findings of fact and may modify his previous action, and shall certify to the court the record of the further proceedings. Such new or modified findings of fact shall likewise be conclusive if supported by substantial evidence. (c) JURISDICTION OF COURT; REVIEW.-The court shall have jurisdiction to affirm the action of the Secretary of Labor or to set it aside, in whole or in part. The judgment of the court shall be subject to review by the Supreme Court of the United States upon certiorari or certification as provided in section 1254 of title 28 of the United States Code. (d) STAY OF SECRETARY OF LABOR'S ACTION.— (1) The Secretary of Labor shall not withhold any certification under section 3303 (b) or section 3304 (c) until the expiration of 60 days after the Governor of the State has been notified of the action referred to in subsection (a) or until the State has filed a petition for review of such action, whichever is earlier. (2) The commencement of judicial proceedings under this section shall stay the Secretary of Labor's action for a period of 30 days, and the court may thereafter grant interim relief if warranted, including a further stay of the Secretary of Labor's action and including such other relief as may be necessary to preserve status or rights.1 (e) PREFERENCE.-Any judicial proceedings under this section shall be entitled to, and, upon request of the Secretary of Labor or the State, shall receive a preference and shall be heard and determined as expeditiously as possible.1 SEC. 3311. SHORT TITLE. This chapter may be cited as the "Federal Unemployment Tax Act." 1 Subsections (d) and (e) were amended by section 1906(b)(13) of P.L. 94-455. CHAPTER 25-GENERAL PROVISIONS RELATING SEC. 3501. COLLECTION AND PAYMENT OF TAXES. The taxes imposed by this subtitle shall be collected by the Secretary and shall be paid into the Treasury of the United States as internalrevenue collections. SEC. 3502. NONDEDUCTIBILITY OF TAXES IN COMPUTING TAXABLE INCOME. (a) The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A. (b) The tax deducted and withheld under chapter 24 shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under subtitle A. SEC. 3503. ERRONEOUS PAYMENTS. Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded. SEC. 3504. ACTS TO BE PERFORMED BY AGENTS. In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary may specify. Except as may be otherwise prescribed by the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers. Subtitle F-Procedure and Administration CHAPTER 61-INFORMATION AND RETURNS Chapter 61. Information and returns. Chapter 62. Time and place for paying tax. Chapter 68. Chapter 69. Chapter 63. Assessment. Abatements, credits, and refunds. Limitations. Additions to the tax, additional amounts, and assessable penalties. General provisions relating to stamps. Sec. 6001. Notice or regulations requiring records, statements, and special returns 663 Sec. 6011. General requirements of return, statement, or list.. 664 Sec. 6017. Self-employment tax returns__ 664 Sec. 6020. Returns prepared for or executed by Secretary_ 664 Sec. 6050A. Reporting requirements of certain fishing boat operators. 665 Sec. 6071. Time for filing returns and other documents_ 668 Sec. 6072. Time for filing income tax returns- 668 Sec. 6081. Extension of time for filing returns____ 669 Sec. 6091. Place for filing returns or other documents_. 669 Sec. 6101. Period covered by returns or other documents_ 670 Sec. 6103. Publicity of returns and disclosure of information as to persons filing income tax returns.. 670 Sec. 6109. Identifying numbers__. 674 1 This table of contents does not appear in the law in this form. SEC. 6001. NOTICE OR REGULATIONS REQUIRING RECORDS, STATEMENTS, AND SPECIAL RETURNS. Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. SEC. 6011. GENERAL REQUIREMENT OF RETURN, STATEMENT, OR LIST. (a) GENERAL RULE.-When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or for the collection thereof, shall make return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations. (b) IDENTIFICATION OF TAXPAYER.-The Secretary is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons. SEC. 6017. SELF-EMPLOYMENT TAX RETURNS. Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse. * SEC. 6020. RETURNS PREPARED FOR OR EXECUTED BY SECRETARY. (a) PREPARATION OF RETURN BY SECRETARY.-If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which being signed by such person, may be received by the Secretary as the return of such person. (b) EXECUTION OF RETURN BY SECRETARY. (1) AUTHORITY OF SECRETARY TO EXECUTE RETURN.-If any person fails to make any return (other than a declaration of estimated tax required under section 6015) required by any internal revenue law or regulation made thereunder at the time prescribed |