Authority of Collector to make compromises and to refund taxes.
Section 143
SEC. 143. Authority of Collector to make compromises and to refund taxes.—The Collector of Internal Revenue may compromise any civil or other case arising under this Act or other law within the jurisdiction of his Bureau, may refund taxes erroneously or illegally received, or penalties imposed without authority, and may remit before payment any tax that appears to be unjustly assessed or excessive. He shall refund the value of internal-revenue stamps when the same are returned in good condition by the purchaser, and may in his discretion redeem or exchange unused stamps that have been rendered unfit for use, and may refund their value upon proof of destruction.