-2017 _ _· N __ 1’ITLE_26.-—1iVTE}i . 1216.`Sqme; hearing end determination of appeals;. qimrum;;‘ edeot of,vacu•cy.—¥—The board its divisions shall haye such -1 jurisdiction as is conferred on thm by Title H “-and.Title IH" 1
of the Revenue Act of 1926 orb} sumemiuent laws. The board is. `;
authorised to iwose a_ feelin. an amount not inzexcess of $10 1 fo be'dxod_ by for theiling-of anypetition for the 1 redetermination of a dedcieney after the. enactment 0 of- the_ é . Revenue Act of 1028 and for the hearing of- &BY`Pl'0C€€dlIlg pending at the time of such enactment} A ·majo1’it?-lf the mem- _· {nz·i·s of theboard er of any division.thereof shall constjtuteai quornmlfor the tranaaalon of the business of the board, or of . the division, tively.·‘ A vacancy ln the boar¢{ or in any _1 division thereofashall not impair the powers nor affect the duties 1 of the board or division nor of the remaining members of the I , ·l»oard or division lvely.` (June 2, 1924, 4.01 p. m., c., z
.5 @@,1, Q Stat._%6; Feb. 26,1926, c. 27, Q 1000, 44 Stat.
105. ’ ‘ —- · . . · "A See `note at beginning of this chapter. '. r 1217. Same; dirisims: hearmg__,•.nd detcrminstione of jpl S peals; de®o¤s.#(a) The enaismtmemay from time to time divide thebonfd into divisions of one or more members, assign the members of the board thereto, and in case of 4. division of . morethan one member, designate the chief thereof. If a dlvie sion, asa result of a vamncy or the absence or inability of a ? Amember assigned thereto tofmrve thereon, is composed of less _ ,1han the number of members for the `divlsiqn, the _-ehairmnn may other `members to the dlvision or dlrect me diilsion to with the‘transaction` of business without aiwsiting ,any additional amlgnment of members thereto? A . _ division; shall hear-and decide any proceeding instituted before me hoard and any motion thereon assigned to sucndiviston by- me chairman. · ‘ ¤> _. . · I ` (h) In case of a decision by na division, the decision and she nndlngs of fact made ln connection therewith shall, become me decision and the dndlngs of the boardwithln 130 days after meh decision- by the division, unless withln such period the vhairman has directed that such decision shall be reviewed `by 1 -1hcboard.· ‘ _’—_ ‘ _“ " ‘* (11*) If a petition for a redetermlnation of a deficiency has 1 been. tiled by the mxpayer; a declsion or the board, dlémlming -1 the proceeding shall, for the purposes of this title" and of the 1 »l:ox·rnnek‘Act of 19%,7 be as its decision that the 1 llodelenoy is ,the amonnt -detei·mlned by commissioner. An _ 1 ·•:·de&· meeltylng such mnemann bojentered `ln= the records ~‘ of the the, bodrd cannot determine such amount 1 from the plwings. _ _ ` ,· ‘ _ 1 1 ld) A decwon of*the.board`shall be held to be rendered 1 upon, date that an order meclfylng the amount. ot the. 1 dodolency is mtered ln the rmords of the·b0alTd.. It the board { dismlssg a proceeding and js enable from the pleadings to 1 determine-the swat of the dedciency determined by thewcqng. 1 missions!. an orderto that e£eet shall be entered in the records 1 of the bwrd, and the deddon of the board shall be held to be 1 rendered upon the date of such, entry. , 1 ‘ U °· - . ,_ ` ' (elif the amemment or collection of spy tax lo barred by 1 any statute of, limitations, the, decisim ‘of the board to that ~1 edrct shall; for tm pn o£_this title" and oi the Revenue 1 Act of 1928,** be considered at its decision that there his no _ dedclency in rmpcct of such tax. A (June $2. 1924. 4.01 p. m. 1 1». mn. i mo (0, 43 sut.·a3o;`1reo. 20. 1926, cz. 21; 5 1000, 44 1 $lnt.·°105;) · , X - _ ’" · — 1 -‘8ee‘note•.tnegl¤olng_otshtachapteé. . _ ·. __; _`1 "“'i'itlo il and Title ill oenstltute ehsl.19 sad 20. ¤·csooctively‘, or thisf ; supplemental title. In the- amndlng statute this section was composed. of two movlsions denoted as “Soc. 90+** and “.Sec. 005." I °"f·'1*1na tlt1e," constitutes c. 22 or this supplemental title. . "The Rented Act of 1826 constitutes this snpplementsl title. In 1 ~f§¤+· amerm g mrow this mason ima denoted as "’Sec. soo," suhdlwjb . owns (sn)., (h), (el, (d), and (e). - · . _ 86270°-—28——-1-127 W
< · ‘ x rss:. REl`ENUE_ §1219 I 1218. Some; findings, of board prim: fgcie evidence of Y factse-·']?he Hndings oi the board made in any decision prior to the enactment of the Revenue Aol:. ot·1926 shall; notwithstanding the enac£mqgt of such Act," continue ito be prime facie evidence of the facts therein stated. (June 2, 1924,.. 4.01 p. m., c. 234,,5 '900.(g), 513 Stat.·_3$6; Feb. 2tl,__Q1926;_c. 27, § 10®, 4~l" Stgt. 105.) _ I. - _ F · See note at 'beginning ot this chaeter. _ 2 _ _ In the amend”lng_stat_gt1te this section ees denote;] as subdivision - (t)` ot "Bec..906."' ‘ . · .‘ _ 1 " 1219: Same; notiee and opportunity to be heard; procedure; rep0rts`g—·,office of board; times end places of meeting; {quarters outside District].e—(a) Notice and an oriportuuity to ’beheardjshall - be given _ to the taxpayer and the commissioner and a decision shall be motions qnickly as practice- ·’ ~‘ ble. . Hearings before the board and its divisions shall be open * to. the phblic _<end shnlli be stenographicnlly reported. The bogrdjs authoriqed to ctnxtraet for_the·reportfng ofleucll henrlng, and in such -contract-to Hx the terms and conditions umler * ~ which transcripts will be supplied by _ the contractor to the bQ&l‘d` sind to other persons dud ngeneies. The proceedings of the b0a"rd_ and its divisions shall be conducted in aecogtlimeen with such rules_0f practice. and procedure _(otl1er than; rules of evidence) .° as the board may h`€S(E1‘ib€ `and lu accordance with the rules of evidence applicable in qourts of-equity of the District offolurnbisil The `mailiug_by registered mail of stty pleading, order, "notiee, , or processj in. respect of proeeedin,·:s before the·b0ard shell be -.he1d sufficient service of such pleading, order, notice, or process. .``_ ’ · , \ . (b) It Tshall be the duty of the board and of€tl(‘h division to fnake findings oftfact and a decision in eaclroesse before it; and report thereon in Evyingjexcept thstthe findings of fact and report thereon 111% be omitted in cese of- e decision elisi missing nny» proceeding npon `motion eitherlof the taxpayer, the commissioner, or the board. · Whenever the board deems 1 it edvlsnble, the report shall contain an opinion in wxfitlm; in addition to the ilndlngs ot fact enddecislou. { f (c) All regorts ot `the.b0ard_ audi all evidence received yhy the board and its divisions, lm·luding_a transcript ot the stenographlc»report of the hearings, shall be public records open to the inspection of the public; except thatntter the decision of the bQ_&l‘d'II{l any proceeding hss become Bust the board may. upon motion of the tnxwyer or the, commissioner, permit thewithdrawal by theepnrty entitled thereto ot.-originals of books, - · documents, and recol‘dS.' and of models, diagrams, and other exhibits, introduced in. eridence. uerpm the board or any divlsion ;' or the hoard may, on its own motion, make sueh other a1sp¤S1g1¤¤‘t¤m¤:·¤S it deems ndt*isable._f ] t _ — — * ·(d) The board shall provide for the publication of its` reports. at the Government Printing 0Qee in such {erm and manner as my be best ndapted for pnblle information and use, . and snch authorized publication shall he competent evidence ot the reports pt the boerd therein contained in ell courts ot the United 'Stdtes nd of the several States withont any further F proof or §ll‘th8%:.u0!1 thereof. Strch reports shall be subject to sale in the sa manner and upon the same terms as other pu¤11c·coeuméEts; D ~ _ _ Y _ ` _(e) The principal omeeof the board shell be in the Distri<·t· at Columbin,` but the board or any ot its divisions may sit gat anyplace yvltlnln the United Stetes. The timesand Dluces of the, meetings of the board am} of tits dlvlsions Eslnall be prescribed by the chairman; with e view to·seeuring_·reesonableopportunity to tnxrinyers to appear before the board or" any·•»t its divisions, °with as little ·ineonveulence and expense to taxpayers ss is practicable. t _ - _ ‘ · X ‘ · _ ~ (f)· The Secretary of the Treasury shall provide tl1(?“h0ll.l'4]_ with suitable monks in +:o11r·tln•mses or other buildings when l '*Thb Act of 1926 constitutes this Supplenlwml _1i»tle. . l` O
