Page:United States Statutes at Large Volume 44 Part 2.djvu/105

 ;SIXTY~N1N€l'H CONGRESS, Swan]? ;O¤,‘27.` 1926. $6 ¤•y,61q•_peti&ion.¢vith theslieard in thncme henna: as it • notice ¤·¤¤¤-¤¤- _p&  beennaded after the enactment at  Actin ntwset of mdeieiexxcyiin aitax .thi•.title; Inysnelmeeeee ufgfd °‘ °°“°• •*· the60-da ggirxldmienedleih 'viio¤·1(¤•)efsec6onM4oiwthis Act shell ougtbedete etthmmeiiinenl oi »w!;:,§t•r or not tbe.petgt•¢n».u tiled, ths’poyets,dut1•s, ughte,_ pn egegof  md of thexrsoneowho is so notihed, and the ct1on of    _   he:deter· , = N · aux. nsdy in sexi manner asglrovided in    {e) oiithisiaectilpi.-.L -     _t — ) In °“°° mmm *b°,°°°P° °f‘¤$d¤'·\¤¤¤i.e(¤),»(¥), ¤¢‘t(Q)*¤¤ ¤¤ ¤•¤.°?mm¤ emowwrhieh sboeidbe ouHected,u1tunsttupea.s the •¤¤°¤¤¤ A tthe—(}o¤miseio¤er,—or wLdB~#6Qili0h·(?£·$hG Bond which has beeeme {hal,-to.be~the emo orbthe deicxencv. shall bemelndedzahthe nh oft per eeutumperaannabem the d•teoftheem$ne¤teg£thi•Aetnptothe_bt•oi;ioti¤ =£&°“‘........***· °°.‘%:*:.*~.·s>"*....·“·..tt..*·:,:; ·..,.e wa; rm :··2··**..*wi&%> · ·, , , . . . s ‘· . l' or to the he elnetieeandv  whidnveiis thezearlier. The ”°°“*°“°°· interit provided in   shall beinelndedbnly in cases  oth: intenduaor the sarge   ptsovidzgby le(v;)·   mma __! 1 eases vithin scope o noon e , or ,,,,.,m.,.,u..,¤.,., °'°°  believesbathat the eollectg:1 of the deii(¢;¥encL£ri1l •¤”*•°°¥ dw- IW ]•op•!·dil•d dehyy ,- ma dspite provisions qsu 'vi· eiozxuia) of section SH ofithis Abt, instruct gthmeollector to proceed to _ ores the paymentofthe unpaid gartion og! the deliciencyyand `notms and demand shall be made bi collector for the payment su [ thereof. Within ,10. days after suc .jeop•rdy.·notioe and demand mipghfud. °° the Ewen liable for theta: maylobtecm asstggef collection ofithe who _or any part of- the amount included in notice and demand by filing with tbeoollector a bond in like manneryunder thessnie conditions, and with the same effect; as in the easeoffta bond to.st•_y Am, ,_ 5, txhgtooollection of a jeopardy assessment under section 279 of this (j) In cases withinthe scope of subdivision: .(h) or (f) ofnthis see- ,.'C*¥‘,,,“,{,”,,€{,‘{2,‘§‘,"_‘{’;'; tionwhere any hearing before the Board has: held before the °¤'*••'*¤¤¤¤•*°b°'¤*¤ enactment of this Act and the decision is rendered after the suct- ment of this Act, such decision shell, for the purposes of this title, be considered to have become final upon the date whenit issreidemd and neither perty»she1l»hav•»any.right to petition for arevisw of S H { H the  The Gomminiouer may, within one year from the time nmotixnt ei$°.u€$»d°n°$; E? °°?“°“ “.§.°2?1'§.Y*’ "°g5‘.;J‘.¤"...u”°°°`*“"i., mLN“i§°“£‘0"?d’ “'°m.i.s°°”&?; M no anyp ni emo et a, statute `od of. limitations roperl a licsble thereto has ex- pired brehoprznthe appeal wastelgsn to zhergoerd. The eeurt shall ’°““°°°°°*°°°‘°‘ melude in its judgment interest ugon theamount themeoidn the same cases, at the same rat•,_and or thessame   u if such amount were collected otherwise tharby  an court. In any sucfh progfedixg    or in ans isiftvg ·theftex— parra un» dmg¤_t.e i ecie evidence ofthefectstherein stated:. ..» _ ·; A, I (k) Where before the eneetmentof this Acta yeogerdylasnesement ,.,,f,';§".,,'1’ “'°"“‘°“‘ has been madeunder subdivision (ol) of. section 27 ofethe Ravenna V°'-·”·¤·“°’· Act of. 1924 (whether of ta deficiency in-the tax imposed by Title II ofxgiuiczhhtct or <ofde.B;efiuien?£Ln an incggle, war·pm£t1s,; or » xmwse sn o i or- enumera it ·m su nvi- gion (a) of t is section? all proP¢Tedings.after the enactment of this Act shall be the same as under the Revenue Act of 1924 as amended by this Act, except that- 4sso2°-2:-ns ‘