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The Secretary of the Treasury is hereby authorized to accept total or partial payments for outstanding income taxes owed, plus surcharges and interest accrued thereby until the full payment thereof, and said payments shall be applied to the oldest debt assessed in strict order of maturity. For the purposes of this chapter, the term 'partial payment' does not include the withholding at source of amounts under the provisions of the Income Tax Act of 1954 or of the Puerto Rico Internal Revenue Code of 1994 nor the amounts payable by a taxpayer under the provisions of Sections 56, 59 and 61 of said Income Tax Act and Sections 1056, 1059 and 1062 of said Internal Revenue Code. History —Apr. 10, 1964, No. 8, p. 38, § 1; June 18, 1974, No. 72, Part 1, p. 273, § 1; Dec. 11, 1997, No. 137, § 1.