Page:United States Statutes at Large Volume 42 Part 1.djvu/341

 SIXTY-SEVENTH CONGRESS. Sess. I. C11. 136. 1921. 313 missioned: Rrovided, That ‘person,’ as used in this section, shall be "·“m‘" ·*°'*` f" ’°“~‘· construed to include any corporation, joint-stock company or associa- w;,£§§“§§QQfY,,§f°l“°° · tion, or insurance company when such construction is necessary to car? out its provisions. _“ E0. 3175. If any person, cor oration company, or association i;I,§$E°$°S;,l°;§e?°£°Yt,°$§ fails to make and file a return or list at the time prescribed b law m}§°g Sec 3,,6 or by regulation made under authority of law, or makes, willfully or 610; °’ ° ’ p` otherwise, a false or fraudulent return or list, the collector or deputy V°]° 3°’P° m` collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. In any such case the Commissioner may, from his own knowl- By commissioner. edge and from such information as he can obtain through testimony or otherwise, make a return or amend any return made by a collector Wal °“°°* *¤°*°°'· or deputy collector. Any return or list so made and subscribed by the Commissioner, or by a coHector or deputy collector and approved by the Commissioner, shall be prima facie good and sufficient for all legal urposes. · _ _ " Ifp the failure to file a return or list is due to sickness or absence, ,,,,`§Q" ,,2' S‘°"‘ the collector may allow such further time, not exceeding thirty days, for making and filing the return or list as he deems proper. “ The Commissioner of Internal Revenue shall determine and assess ,,,;*§,*§,S,’,§‘,§,j‘,f,ug{_ ‘°‘ all taxes, other than stamp taxes, as to which returns or lists are so Mdmom, tax ,m_ made under the provisions of this section. In case of any failure to pésea. make and file a retum or list within the time prescribed by law, or prescribed by the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return Ex°°P“°¤· is filed after such time and it is shown that tliie failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. In case a false or fraudulent return or t_}g1¤,,?jd9,*,?*° “*°· list is willfully made, the Commissioner of Internal Revenue shall add ’ " to the tax 50 per centum of its amount. (bumjucn of ,,,,,,,,,1 " The amount so added to any tax shall be collected at the same m- time and in the same manner and as a part of the tax unless the tax has been paid before the discove of the neglect, falsity, or fraud, in which case the amount so added gall be collected in the same manner as the tax." Fin al determina- FINAL nm·EmuNAT1oNs AND ASSESSMENTS. °i¤¤-* md *¤$¤$¤*¤¤¤¤· Sec. 1312. That if after a determination and assessment in any case ce¤(i°S$:s€i»iif$i)y iiiiii the taxpayer has without protest paid in whole any tax or penalty, §§,";,“,,§$Qt{;‘f’°‘°b°'°' or_ accepted any abatement, credit, or refund based on suc determmation and assessment, and an agreement is made in writing between the taxpayer and the Commissioner, with the agiproval 0 the Secretary, that such determination and assessment sh be final and conclusive, then (except upon a showiiég of fraud or malfeasance or ,,,,},°t}Q§“"· °‘°·» °" misrepresentation of fizict materiall a ecting the determination or assessment thus made) (1) the case shall not be reopened or the determination and assessment modified by any officer, employee, or agent of the United States, and (2) no suit, action, or proceeding to annul, modif, or set aside such determination or assessment sh be entertainerf, by any court of the United States. Administrative re- ADMLNISTRATIVE REVIEW. view. Sec. 1313. That in the absence of fraud or mistake in mathematical qegiliiiisligiiiiciiiftmiiiiqaé calculation, the findings of facts in and the decision of the Commis- §,‘{’,,‘¥§;,,’,E,‘?,§,,{“*’*°°‘ °° sioner upon (or in case the Secretary is authorized to_ approve the same, then after such approval) the ments of any claim presented