524
PUBLIC LAW 91-172-DEC. 30, 1969
[83 STAT.
regular business hours by any citizen who requests it within 180 days after the date of such publication, and shall state the address of the private foundation's principal office and the name of its principal manager." (4)
68A Stat. 828; 80 Stat. 1560.
Ante, p. 521. Ante, p. 523.
76^sfat^'83i*^^'
W I L L F U L FAILURE TO PROVIDE INFORMATION REGARDING PRI-
VATE FOUNDATIONS.—Subchapter B of chapter 68 (relating to assessablc penalties) is amended by adding after section 6684 (added by subsection (c) of this section) the following new section: "SEC. 6685. ASSESSABLE PENALTIES WITH RESPECT TO PRIVATE FOUNDATION ANNUAL REPORTS. "In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who ig required to file the report and the notice required under section 6056 (relating to annual reports by private foundations) or to comply with the requirements of section 6104-(d) (relating to public inspection of private foundations' annual reports) and who fails so to file or comply, if such failure is willful, shall pay a penalty of $1,000 with respect to each such report or notice." (5) Section 7207 (relating to fraudulent returns, statements, or other documents) is amended by striking out "section 6047(b) or (c) " and inserting in lieu thereof "sections 6047(b) or (c), 6056, or 6104(d)". (f) P E T I T I O N APPLICABLE.—
68A Stat. 770.
Ante, p. 498.
TO
TAX
COURT;
DEFICIENCY
PROCEDURES
MADE
(1) Section 6211(a) (relating to definition of a deficiency) is amended— (A) by striking out "and gift taxes" and inserting in lieu thereof "gift, and excise taxes,", (B) by striking out "subtitles A and B," and inserting in lieu thereof "subtitles A and B, and chapter 42,", and (C) by striking out "subtitles A or B " and inserting in lieu thereof "subtitle A or B or chapter 42". (2) Section 6212(c)(1) (relating to further deficiency letters restricted) is amended by striking out "or" before "of estate tax" and by inserting after "the same decedent," the following: "of section 4940 tax for the same taxable year, or of chapter 42 tax (other than under section 4940) with respect to any act (or failure to act) to which such petition relates,". (3) Section 6213 (relating to restrictions applicable to deficiencies; petition to Tax Court) is amended by relettering subsection (e) as subsection (f) and inserting immediately after subsection (d) the following new subsection: "(e)
SUSPENSION OF F I L I N G PERIOD FOR CERTAIN CHAPTER 42 TAXES.—
The running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to the taxes imposed by section 4941 (relating to taxes on self-dealing), 4942 (relating to taxes on failure to distribute income), 4943 (relating to taxes on excess business holdings), 4944 (relating to investments which jeopardize charitable purpose), or 4945 (relating to taxes on taxable expenditures) shall be suspended for any period during which the Secretary or his delegate has extended the time allowed for making correction under section 4941(e)(4),4942(j)(2),4943(d)(3),4944(e)(3),or4945(h)(2)."
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