Page:United States Statutes at Large Volume 43 Part 1.djvu/368

 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 337 end of the fourth year, two at the end of the sixth ear, two at the ¤°¤*°PgL;¤ ·**" end of the eighth year, and one at the end of the tentlii year, after the ` expiration of such two-year period. The term of office of each such P£g§,iggg**°¤ by **1** member shall be designated by the President, and the terms of office ·re¤um` of sumof their successors shall expire ten years after the expiration of their S°”‘ predecessors’ terms, except that any individual appointed to lil] a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall be appointed onl for the unexpired term of his plredecessor, and a member in office at the expiration of the term for w ich he was appointed may continue in office until his successor is qualified. Any member of the Board may be removed by R°m°”l'°‘"i°/‘°d‘ the President for ineiiiciency, neglect of duty or malfeasance in office, but for no other reason. Each member shall receive a salary Selmat tl3e lrpte of $@500 fpzfl argumé f b (c 0 mem r o e oar a ointed or a term eginning P¤‘¤¢*i•=° 0* ¢¤·m¢¤¤· after the expiration of two years filter the enactment of this Act gmx? B°m’°t°" shall be permitted to practice before the Board or any official of the Biiireau of Internal Revenue for a period of two years after leaving o ce. ‘ (d) The Board shall at least biennially designate a member to act C"°*“""“ °"d “°’· as chaérman. The Board shall have a seal which shall be judicially . notice . (e) The Board and its divisions shall hear and determine appeals I3:§j*;fBggf7d·3m filed under sections 274, 279, 308, and 312. A majority of the mem- me, sib. p' ’ ’ bers of the Board or of any division thereof shall constitute a quorum for the transaction of the business of the Board or of the division respectively. A vacancy in the Board or in any division thereof shall not impair the powers nor affect the duties of the Board or division, nor of the remaining members of the Board or division, respectively. (f) The chairman may from time to time divide the Board into B,£}§*§'{,’{’,§;,,,,‘f§j· °' divisions and assign the members thereto, and designate a chief thereof. If a division, as a result of a vacantg or the absence or inability of a member assigned thereto to serve ereon, is composed of less than three members, the chairman may assign other members thereto, or he may direct the division to roceed with the transaction of business. A division shall hear and determine aplpeals Bled with &¤*¤¤¤¤¤¤¤ ¤*¤v· the Board and  to such division by the c airman. Upon Fuialny ct decisions the expiration of thirty days after a decision by a division, such deci- °’ °"*“°"’* °°°‘ sion, and the findings of fact made in connection therewith, shall become the final decision and findings of the Board,  within such period the chairman has directed that such decision shall be reviewed by the Board. { { (g) In any proceeding in court under sections 274, 279, 308, or d,{§,‘}§}’§,‘f{,’{,f‘,.§‘;,§.§§,Z 312, and in any suit or proceeding by a taxpagar to recover any i¤¤· amounts paid in pursuance of a decision of the oard, the findings of the Board shall be prima facie evidence of the facts therem Bta‘ted' Hearings and proce· (h) Notice and an opportunity to be heard shall be iityen to the cme. taxpayer and the Commissioner and a decision shall _ made as gfliickly as practicable. Hearinrris before the Board and its divisions all be ogn to the ublic. e proceedings of the Board and its divisions all be conducted in accordance wi such rules of evidence mmm of. . and procedure as the Board may prescribe. It shall be the duty of eee. the oard and of each division to make a retport in writing of its findings of fact and decision in each case, an a copy of its report On! , uy "_ shall be entered of record and a copy furnished the taxpayer. Tf dma¤»wma¤g,e:e. ·the amount of tax in controversy is more than $10,000 the oral test1- mony taken at the hearing shall be reduced to writing and  report shall contain an opinion in writing in addition to th0_ED.dlIlgS of ew cm fact and decision. All reports of the Board and its divisions and ¤»%$ii•i°’s¤p¤é&m.