Page:United States Statutes at Large Volume 44 Part 2.djvu/153

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SIXTY-NIN,TH"@_ONGRESS.;. Brace. I.; Orr; 27. 1926. 113 nxaurxxmm or nooxs nm wrzrmzssns ¤¥;-g!,m,<;'n*’*'g, b•¤¤•¤d*•mne•¤. S¤3,··1.104·i·:I`}1¤,·£)9¥l1!11lB8i<0DBf ion-__the of  ».W°'“'¤$'°°`°° the correctness of any return or·¥o1·,the .pu1:pose.of making areturn "'{,°_}f"g‘;*,_’“,f,_§’·t° lei where- mnerhas  ;¤¤ad¤,,ise;h<>r9k»y·l»¤¤¢h¤ri¤¤df»by any nwanuc agontvr inspector; dcngaatedtba fer th»t_p¤rp·z¤•, M www anynhccks, papers, records, ortmcmsnandu uppnthe requiredton be included ;n,the= return, and may ‘@\U1‘Q·th•0 attend- ance or thelperson rendumgglthggmtum or cf any cer er emplcyw of such person, or the rattan , cfnny other person liavigg ,kmw1— edge in the premises, and ma take his testimonywith re erence to the matter required by lawttq heyincluded in such; with power to administer oatbslto»sucha_person oxnpersqns. e ~ _ , r qUl€N§GJtd6AR§ lnxgiirnyinonn _'_ ‘ ,;g5;;,¢$¤·—¤ mr _ Sno. 1l05l Ho taxpayer ,,,,,Bj°”"‘°"°“ °“ "”"" tions or investigations, and onlyone mspect1on_of_a taxpayer’s books of account sha 1 be made for each taxable year thevtaxpagyer requests otherwise or unless the Gommissioner, after investigation, notiiies the taxpayer in writing that an additional inspection is necessary. amen nrrnnuxxwrrorse nm Assnssmnrvrs ,,,Y, °°“ Sno. 1106: (a); The bar of the statute ofplimitations the u,E§’$,§{,{‘§"g‘§'f,,f{ United Statesui respect ofanyn mternalsrovenue taxsh not only ”¤*°•·*°*•°•¢ operate to bar the remedy buinhall extinguish the liability; ibut no credit or refund in respect oi tax shall be allowed unless_the _ taxpayer has overpaid-the tax,. The bar of the, statute of limitations ‘°*°" ·‘“°°"‘· agamst the taxpayer in respect of any mternaljrevenue tax shal,l_not only operate to bar the remedy but shall extinguish the habxhty; but no collection in respectof such tax shall be made unless the tax- payer has underpaid the tax: , . - ‘ _ , 0 , (b) Ifafter a determination and aesessmentan anycase the tax- pm°§?°§$*°€0'{,‘§‘°,‘L$ payer has paid ciniwhole any tax or»penalty,_or» acceptpdeany abate- °¤°¤°°· ment, credit, or refund based on auch detei;mination_nnd assessment, and an agreement is made in writing between the taxpayer; and the Commissioner, with the.appmva1,of the Sec1·etsry,jthat_sudx deter- M mination. and assessment sha11.,betfi1ia1·and eonclus1xe,,:t1ian,;(pxcept l"`°°' "“°°"°°°‘ upon alshowing of-fx-and or/malteasance or nnsreprcsenmtncndxf fact materia1lyjaEectinE°the d6b€I'$§D!l{|!;)`? or (1) the case shall not , reopened or d¤tcnn1n•t1<¥i»,a,‘ an » Umsui racucn orjpr _ ann or ° ,., °° ‘ set aside such determinhtion oi· assessmentuhiall be eniertainedi hy g¤*?°••'?°gL*· Y Umm any courtof tbe·Unitcd SRM- V y, ‘ ~ A jr i ’ L , .,i»4nttxme·inar1¤*n innymw 1 _ vi£.»°"‘""‘. ”‘°'° "’ Sm. iic7.·Ini nie as §¤~iiia` ee d.P£s‘¤”3“J'8§S.;u“£ ¤e·1¤¤¤¤¤i¤¤» tha @¤¤¤¤s¤ ¤f f~=#¤ ¤¤ ¤¤**.'*l*°< °f"*‘° 2:::. **.2; stmt ercnenupcn gr in cage the Seérethry islauthpr to;app;;ove_;tiie ¤¢¤<¤¤- same, then a r such applroval), the meritso anyj claim under or authorized lgit e internal-revenue laws shall not, except pf,§§‘g'p‘},,‘§_'1`“ ·*P‘ as providedcin ··oflthe Revenue Act of 1994; nsiamended, A~¢•»n·¤¤¤· be subject to review by any other administrative or accounting oili- cer,lempl0yee,i or*agent of the United States; ‘ · » 3 , » ;._ l · i 43892'§27--—-8‘ - r ’ ‘ · _ ·~ ‘