Page:United States Statutes at Large Volume 44 Part 2.djvu/147

 s1xrY-N1NTH coucnnss. sm. 1. cn. 27. ma. 107 and the Endings of the Board within 30 days after such decision by ¤°f}};g_:** the division, unless within such period the chairman has directed ` that such decision shall be reviewed by the Board. ‘;§cg If a petition for a redetermination of a deficiency has been ,,_§Q,”{§,Q°“Q‘§°*_,;{,,¤,;*‘.j file y the ctaxpaégr, a decision of the Board dismissing the pm- u¤¤,u ummm an- ceedi%shall, for purposes of this title and of the Revenue Act of 'm°"’° °°"°°°' 1926, _ considered as its decision that the deficiency is the amount determined by  Commissioner. An order ui.§ecj.{·yin such amount shall be enteredin the recouis of the,Board ess the§3oard can not determine such amount from the loadings. "(d) A decision of the Board Small be held to be rendered upon D“° °'°°°“‘°°·°‘°· the date that an order speciiyggg the amount of the deficiency is entered U1 the records of the d. If the Board dismisses a pro- ceeding and is unable from the pleadings to determine the amount of the deficiency determined by the Commissioner, an order to that effect shall be entered in the records of the Board, and the decision of the Board shall be held to be rendered upon the date of such entr . "{li) If the assessment or col.lection of any tax is barred by anly m£,°{°‘{’,i§’,’§,,d"b,E statute of limitations, the decision of the Board to that effect sha, ““°°· for the purposes of this title and of the Revenue Act of 1926, be conlsidered as its decision that there is no deficiency in respect of suc tax. "(f) The findin§ of the Board made in any decision prior to the ,,,§f'“‘ °' "*°‘ “°d‘ enactment cf the evenue Act of 1926 shall, notwithstanding the enactment of such Act, continue to be prima facie evidence o the facts therein stated. _ " Sm. 907. (a) Notice and an opportunity to be heard shall be ,,,§§§’"““ wd P"` given to the taxpayer and the Commissioner and a decision shall made as quick yeas practicable. Hearin before the Board and its divisions shall open to the public and gsliall be stenographically reported. The Board is authorized to contract for the reporting of such hearings, and in such contract to tix the terms and conditions under whic transcripts will be supplied by the contractor to the Board and to other persons and agencies. The proceedings of ,c,*}{,’§f§‘f °° b° P"' the Board and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evi- dence ap licable in courts of equity of the District of Columbia. The mailing by registered mail of any pleading, order, notice, or procem in respect, of plroceedings before the Board shall be held sufficient service of suc pleading order, notice, or process. “(b) It shall be the duty of the Board and of each division to ,,,§,f§"}{,‘*‘,,,,,§‘“,‘,},,,",; make findings of fact and a decision in each case before pit, and ¤>·¤¤¤¤¤- report thereon in writing; except that the findings of fact and report thereon may be omitted in case of a decision dismissing _any proceed- ing upon, motion either of the taxpayer, the Commissioner, or the Ram, 0, °p,n,,m_ _ Boar. Whenever the Boarddeems it advisable,.the re_port_.shall contain an opinion in writing in addition to the findings or fact decision.,  ,. t _ _ .,, 1 ‘ mn “(c3 All reports of the Board and all evidence received by the mpiiiiuclmpxlinnriu Boar and its divisions, including); transcript of the stenogra _ _.c regaort o? the hearings, shall be pu lic records open to the ion 0 the public; except that after the decision of the Board in any ,,,*§§§§'“ °‘ °"“”“‘“ proceeding has become final the Board may, upon motion of the taxpayer or the Commissioner, Efmit the withdrawal by the party entitled thereto of originalsof oks, documents, and records and of models, diagrams, and other exhibits, introduced in evidence