-NINTH CONGRESS. Sass. I. C11. 27. 1926. '7'5 a deficiency, endkteereasedrby the aniounts previously abated, re- *=***¤’**- hmded&orrotberwise=1jep•1dzian¤~reepect¤of such tax; or f ·» (2) IIl0`_lm0m1‘»'l6 as the*ta¤¤—b the exeeuwrupon his ,.,'§,,‘$,?,'{5‘e~,}’$,$Y§,‘;,,$"c,,,°,§‘;
- 1-eturu,br¤1£!1o retum made by‘the~execu{or,*t41en the emountby •‘*°'¤·
- wliioh'the*ta.x theaitirixmite previdudy assessed d (or collected C.,,,.,m,,,,_
without asssbsme11¢·)‘>as‘·a deilciebcy·‘{but"such‘;amounts previously V assessed,`or collected withontfumuéeht, shall Hist be decrmed by the- abated, irefuaded, or otherwiserepaid in I- _ —·._ j;)1_;'V i‘ . .2* -r ’; V '— *`j 5 it '· 6 808. (a) If téhcilgommissioner `;letehr1r;1ine€‘tlé:t’ ade- ,,§§`:§,;•;,‘f’ °*°°°°°’°‘ cien inreepectvo t * t ` tite e mmissioner is auggorized to send notice o ‘m,ichf&6eiency, to the executor by registered Within==6G*days=’a£ter such notice is minded (not _,$,*;§,,°i’ “’ Bm °' countin5]Su1id•y as the sixtietls day), the executor mayiiile a {peu- ·t1on _wi the Board of Ta! fo1·*_a redeteijniinattion o the N delioienoyr L Exeeptae otherwisepiprovided m subdivision (cl) or (f) .,,,,3 *;°§§*;"‘?,§§~§°°§; of tk1¤»eect1ou·or mvseetiion 319 or 1001, no assessment of a deficiency g*tg”°d 0* ¤¤v<=¤l ¤*•><*· in respect of the tax imposed by thistitle and rio distraint or pro- ` eeedingin court for its collection shall be' made, ybegun, or ·until*;such notice has~been*jmailedlto the ‘executor,,no1· un 'lthe ex- p1rat10nFof such 00-da(i5r’pe!·md,=nor, if aspetition has _been‘ii1ed with m.,,,c¤.,,, by com the *Board,tunt1l~the_‘ eeisioh of the Boardyhasbecome Not- ¤'°°°"***°*·”°w•<*- withstanding the‘*g1%visiorn¤*of section *8224: of the Revised Statutes
- 6 of 83*** ¤**¤°·%¤*¤¢?**°t€>**¢l***»l*¢r*¢i**¤*H*¤!.<>* *·*1*¤** P*¤>*><=¤d***€
orirdggtigaxnt during the suchprohibition 18 m‘*force may be en- 30 ‘ a~proceed* `i ‘ ’ eproperlcourti l " ’ e (h)e’l[¥ the*execut1:>t(i·‘*Hles*;a* petition-with the Board the entire ,°{’,?§§§’;§,‘{f&{,m°'{)¤;
tgggebcgiency bydthe pleclisign thedlioard B¤¤¤1· if1><>¢i¢io¤¤1od. me‘ and _ ant sa_“ pai upon
notice and deinantbfmm the collectori No Bart or theamount deter- ,,,,]§°f,‘,,,‘}*,‘;{‘{,‘j°_ “"’°”' mine<ljds_•;‘deiieienc§' ·by·the_Conumseioner ut disallowedassuch by the decision of the — whichfhasbeconie iinel shall be assemed or be collected by distreint or by proceeding invcourt with or without asscssinént} 2 i···..{§ ··;; , _=iw;·.:a=.lt,,‘Q __ · , · r. ·: A p (c) if the exeontonttioes not Bleeiietition with the`-Board within “§`§{}§‘,,°,§‘,f]';,’},,‘Q’,‘f“‘““‘* the·tiu1e prescribed in·subdi*vieioii; (a *ofjthis sectiomthe deticien , » l a _ · 4 m r. 3&§$F°i¥·§';“,§2‘?4‘3‘;.‘.3°§2ti‘§,“§S`}§°.;.*’2§a°$;°.°?*’°g’{;..“.;‘t;i§‘£ (d)·§Theexscutor.shaH‘*at an time have theright a [ 'gned **3·¤*·=**¤¤· ¤¤·v *>• notice in the §on;i1goner, to ‘wgiti$b5·lg* ‘1·;u·ié. W °d°y °°°°"" tions provi un se ’ sion e ·o ' section oni he deseesmdnt and collection of the whole or any of the deficiency.? ` ~ = V ‘ y R ` ..§:3.H‘}tl%§:”?1$$i‘;§‘;*§.2‘;”€Bf ‘¤‘····"¢? gmar than the amountbf me dssasscy, sam, ofwhich use been $»'12€».“°"‘““ "’°"` mailed to the executor, and tojdetermine whether any additional amount or addition to thetaxshould be assessedyif therefor is asserted by the Commissioner at or before the hearing or a re- earm . ‘ ` i · · V _ - (f) gf after the enactment of this Act the‘Coxnmissi*oner has 0,,R°§§',{,%’},"%
to the executor notice of a deficiency as provided in sub- ~g¤¤<=v·I¤§;¤r g$i1¤• br
division (a), ythe executor tiles a petition with the Board w' Wlthlll the time €|l'68¢I’lbéd‘lIl' such subdwision, the=Oomm§ssioner shallihave no rig`: to detehnineany additional deficiency, except in thecase of ‘,`. ud, andexcept asprovided in subdivision (e) of this_secti0n*o1· in subdivision (c) o section 312. Iflthe execu- m§‘,;°g§g;f,§d°¤; ngggg tor xavnotified that, on meount of e mathematical error agpear- oxsessmy. mgupon the face of thereturn, an amount of tax in excess o that shown uponrthe return 1 due, and that an assessment of the tax has been or will be made on the basis of what would have been the
