CODIFICATION OF INTERNAL REVENUE LAWS (2) CROSS REFERENCES. - For exceptions to the restrictions imposed by this subsection see- Subsection (d) of this section, relating to waivers by the donor; Subsection (f) of this section, relating to notifications of mathe- matical errors appearing upon the face of the return; Section 1013, relating to jeopardy assessments; Section 1015, relating to bankruptcy and receiverships; and Section 1145, relating to assessment or collection of the amount of the deficiency determined by the Board pending court review. (b) COLLECTION OF DEFICIENCY FOUND BY BOARD. -If the donor files a petition with the Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the col- lector. No part of the amount determined as a deficiency by the Commissioner but disallowed as such by the decision of the Board which has become final shall be assessed or be collected by distraint or by proceeding in court with or without assessment. (c) FAILURE TO FILE PETITION.- I f the donor does not file a peti- tion with the Board within the time prescribed in subsection (a) the deficiency, notice of which has been mailed to the donor, shall be assessed, and shall be paid upon notice and demand from the collector. (d) WAIvER OF RESTRICTIONS.-T he donor shall at any time have the right, by a signed notice in writing filed with the Commissioner, to waive the restrictions provided in subsection (a) on the assess- ment and collection of the whole or any part of the deficiency. (e) INCREASE OF DEFICIENCY AFTER NOTICE MAILED. -The Board shall have jurisdiction to redetermine the correct amount of the de- ficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the donor, and to determine whether any additional amount or addition to the tax should be assessed, if claim therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) FURTHER DEFICIENCY LETTERS RESTRICTED.-If the Commis- sioner has mailed to the donor notice of a deficiency as provided in subsection (a) of this section, and the donor files a petition with the Board within the time prescribed in such subsection, the Commis- sioner shall have no right to determine any additional deficiency in respect of the same calendar year, except in the case of fraud, and except as provided in subsection (e) of this section, relating to asser- tion of greater deficiencies before the Board, or in section 1013 (c), relating to the making of jeolardy assessments. If the donor is notified that, on account of a mathematical error appearing upon the face of the return, an amount of tax in excess of that shown upon the return is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical error, such notice shall not be considered (for the purposes of this subsection, or of subsection (a) of this sec- tion, prohibiting assessment and collection until notice of deficiency has been mailed, or of section 1027 (c), prohibiting credits or refunds after petition to the Board of Tax Appeals) as a notice of a deficiency, and the donor shall have no right to file a petition with the Board based on such notice, nor shall such assessment or collection be pro- hibited by the provisions of subsection (a) of this section. (g) JURISDICTION OVER OTHER CALENDAR YEARS. - The Board in redetermining a deficiency in respect of any calendar year shall con- sider such facts with relation to the taxes for other calendar years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other calendar year has been overpaid or underpaid. 150
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