Cohen v. United States, 201 F.2d 386 wrote:
Appellant asserts that even if § 1001 was at one time applicable to false statements made to Treasury agents § 1001 was repealed by implication, in so far as it ever applied to internal revenue matters, by the enactment on August 27, 1949, of 26 U.S. C.A. § 3809,10 a statute dealing specifically with verified statements made to the Treasury Department which are false.
We find nothing in the language or legislative history of 26 U.S.C.A. § 3809 which convinces us that Congress intended by enactment of this statute to decrease the scope of 18 U.S.C.A. § 1001. "If Congress had intended to repeal the law here challenged, it would have been a simple matter to give expression to such intent." Ex parte Berkoff, supra, 65 F.Supp. at page 980. Enactment of 26 U.S.C.A. § 3809 was accompanied by express repeal of certain other laws.11 Yet there was no mention of § 1001 of Title 18 U.S.C.A. We think the congressional intent in enacting § 3809 was merely to simplify the task of both taxpayer and the Bureau of Internal Revenue by permitting a verified return to be substituted for a notarized return in certain situations.12 Section 3809(a) was apparently intended to take the place of 26 U.S.C.A. § 145(c),13 which was repealed. The statutes in question describe different offenses. 18 U.S.C.A. § 1001 prohibits knowing and wilful oral or written false statements made in a matter within the jurisdiction of any department or agency. 26 U.S.C.A. § 3809 is concerned with the verification of a written return, statement or other document which is not believed to be true and correct as to every material matter.
10 - § 3809. Verification of returns; penalties of perjury
"(a) Penalties. Any person who willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be fined not more than $2,000 or imprisoned not more than five years, or both.
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"(c) Verification in lieu of oath. The Commissioner, under regulations prescribed by him with the aproval of the Secretary, may require that any return, statement, or other document required to be filed under any provision of the internal revenue laws shall contain or be verified by a written declaration that it is made under the penalties of perjury, and such declaration shall be in lieu of any oath otherwise required. Added Aug. 27, 1949, c. 517, § 4(a), 63 Stat. 667."
11 - 26 U.S.C.A. §§ 51(d), 145(c) and 1630. Act of August 27, 1949, c. 517, § 4(b), 63 Stat. 668
12 - The pertinent committee report states as follows:
"Section 4. Verification of Returns.
"This section gives the Commissioner authority to eliminate the oath in the case of corporate, fiduciary, partnership, estate, and gift-tax returns, and other returns or statements. The present law eliminates the oath in the case of individual income-tax returns and employment-tax returns. These changes will not only relieve the taxpayers of the burden of notarizing their returns but will expedite the processing by the Bureau of returns which might otherwise have to be sent back for compliance with the oath requirement." Sen.Rep.No.685, 81st Cong., 1st Sess., Part II, § 4 (1949).