§ 144. Armed forces relief provisions. (a) Time to be disregarded.--In
the case of an individual serving in the armed forces of the United
States or serving in support of such armed forces, in an area designated
by the president of the United States by executive order as a "combat
zone" at any time during the period designated by the president by
executive order as the period of combatant activities in such zone, or
hospitalized outside the state as a result of injury received while
serving in such an area during such time, the period of service in such
area, plus the period of continuous hospitalization outside the state
attributable to such injury, and the next one hundred eighty days
thereafter, shall be disregarded in determining, under this title, in
respect of the tax liability (including any interest, penalty, or
addition to the tax) of such individual--

(1) Whether any of the following acts was performed within the time
prescribed therefor:

(A) filing any return of tax;

(B) payment of any income tax or any installment thereof or of any
other liability to the director of finance, in respect thereof;

(C) filing a petition with the director of finance for credit or
refund or for redetermination of a deficiency, or application for review
of a decision rendered by the director of finance;

(D) allowance of a credit or refund of tax;

(E) filing a claim for credit or refund of tax;

(F) assessment of tax;

(G) giving or making any notice or demand for the payment of any tax,
or with respect to any liability to the director of finance in respect
of tax;

(H) collection, by the director of finance, by levy or otherwise of
the amount of any liability in respect of tax;

(I) bringing suit by the city, or any officer, on its behalf, in
respect of any liability in respect of tax; and

(J) any other act required or permitted under this title or specified
in regulations prescribed under this section by the director of finance.

(2) The amount of any credit or refund (including interest).

(b) Action taken before ascertainment of right to benefits.--The
assessment or collection of the tax imposed by this title or of any
liability to the director of finance in respect of such tax, or any
action or proceeding by or on behalf of the director of finance in
connection therewith, may be made, taken, begun, or prosecuted in
accordance with law, without regard to the provisions of subdivision
(a), unless prior to such assessment, collection, action, or proceeding
it is ascertained that the person concerned is entitled to the benefit
of subdivision (a).

(c) Members of armed forces dying in action.--In the case of any
person who dies during an induction period while in active service as a
member of the armed forces of the United States, if such death occurred
while serving in a combat zone during a period of combatant activities
in such zone, as described in subdivision (a), or as a result of wounds,
disease or injury incurred while so serving, the tax imposed by this
title shall not apply with respect to the taxable year in which falls
the date of his death, or with respect to any prior taxable year ending
on or after the first day he so served in a combat zone, and no returns
shall be required in behalf of such person or his estate for such year;
and the tax for any such taxable year which is unpaid at the date of his
death, including interest, additions to tax and penalties, if any, shall
not be assessed and if assessed, the assessment shall be abated and, if
collected, shall be refunded to the legal representative of his estate
if one has been appointed and has qualified, or, if no legal
representative has been appointed or has qualified, to his widow.