CODIFICATION OF INTERNAL REVENUE LAWS (d) ADDITIONS T TAX. -- (1) FAILTE TO FILE RETURN.- In case of any failure to make and file a return or list within the time prescribed by law, or prescribed by the Commissioner or the collector in pursuance of law, the Com- missioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax: Provided,That in the case of a failure to make and file a return required by law, within the time prescribed by law or prescribed by the Commis- sioner in pursuance of law, if the last date so prescribed for filing the return is after August 30, 1935, then there shall be added to the tax, in lieu of such 25 per centum: 5 per centum if the failure is for not more than 30 days, with an additional 5 per centum for each additional 30 days or fraction thereof during which failure con- tinues, not to exceed 25 per centum in the aggregate. (2) FRAUD.-In case a false or fraudulent return or list is will- fully made, the Commissioner shall add to the tax 50 per centum of its amount. (3) CRoss REFERENCE-- For additions to tax in the case of income tax, see sections 291 and 293, and in the case of a deficiency in gift tax, see section 1019. (e) COLLECTION OF ADDITIONS TO TAX. -T he amount added to any tax under paragraphs (1) and (2) of subsection (d) shall be col- lected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax. (f) DETI'EMINATION AND ASSESSMENT.- - The Commissioner shall determine and assess all taxes, other than stamp taxes, as to which returns or lists are so made under the provisions of this section. SEC. 3613. LISTING BY COLLECTOR OF TAXABLE OBJECTS OWNED BY NONRESIDENTS OF COLLECTION DISTRICT. Whenever there are in any district any articles not owned or Sossessed by or under the care or control of any person within such district, and liable to be taxed, and of which no list has been trans- mitted to the collector, as required by law, the collector or one of his deputies shall enter the premises where such articles are situated and shall take such view thereof as may be necessary, and make lists of the same, according to the form prescribed. Said lists, being sub- scribed by such collector or deputy, shall be taken as sufficient lists of such articles for all purposes. SEC. 3614. EXAMINATION OF BOOKS AND WITNESSES. (a) To DETERumINE LABnrLTy OF Tr TAxPAYER.- The Commis- sioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Rev- enue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person hav- ing knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons. (b) To I)ERMrEmINE IABLTrrr OF A TRANSFEREE. -The Commissioner, for the purpose of determining the liability at law or in equity of a transferee of the property of any person with respect to any Federal taxes imposed upon such person, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, 438
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