Page:United States Statutes at Large Volume 44 Part 2.djvu/153

 SIXTY-NIN,TH"@_ONGRESS.;. Brace. I.; Orr; 27. 1926. 113 nxaurxxmm or nooxs nm wrzrmzssns ¤¥;-g!,m,<;'n*’*'g, b•¤¤•¤d*•mne•¤. S¤3,··1.104·i·:I`}1¤,·£)9¥l1!11lB8i<0DBf ion-__the  of   ».W°'“'¤$'°°`°° the correctness of any return or·¥o1·,the .pu1:pose.of making areturn "'{,°_}f"g‘;*,_’“,f,_§’·t° lei where- mnerhas   ;¤¤ad¤,,ise;h<>r9k»y·l»¤¤¢h¤ri¤¤df»by any nwanuc agontvr inspector; dcngaatedtba   fer th»t_p¤rp·z¤•, M www anynhccks, papers, records, ortmcmsnandu  uppnthe  requiredton be included ;n,the= return, and may ‘@\U1‘Q·th•0 attend- ance or thelperson rendumgglthggmtum or cf any cer er emplcyw of such person, or the rattan, cfnny other person liavigg ,kmw1— edge in the premises, and ma take his testimonywith re erence to the matter required by lawttq heyincluded in such;   with power to administer oatbslto»sucha_person oxnpersqns. e   ~ _ , r qUl€N§GJtd6AR§ lnxgiirnyinonn  _'_   ‘   ,;g5;;,¢$¤·—¤ mr _ Sno. 1l05l Ho taxpayer        ,,,,,Bj°”"‘°"°“ °“ "”"" tions or investigations, and onlyone mspect1on_of_a taxpayer’s books of account sha 1 be made for each taxable year   thevtaxpagyer requests otherwise or unless the Gommissioner, after investigation, notiiies the taxpayer in writing that an additional inspection is necessary. amen nrrnnuxxwrrorse nm Assnssmnrvrs ,,,Y, °°“ Sno. 1106: (a); The bar of the statute ofplimitations   the u,E§’$,§{,{‘§"g‘§'f,,f{ United Statesui respect ofanyn mternalsrovenue taxsh not only ”¤*°•·*°*•°•¢ operate to bar the remedy buinhall extinguish the liability; ibut no credit or refund in respect oi  tax shall be allowed unless_the _ taxpayer has overpaid-the tax,. The bar of the, statute of limitations ‘°*°" ·‘“°°"‘· agamst the taxpayer in respect of any mternaljrevenue tax shal,l_not only operate to bar the remedy but shall extinguish the habxhty; but no collection in respectof such tax shall be made unless the tax- payer has underpaid the tax:,. - ‘ _,  0 , (b) Ifafter a determination and aesessmentan anycase the tax- pm°§?°§$*°€0'{,‘§‘°,‘L$ payer has paid ciniwhole any tax or»penalty,_or» acceptpdeany abate- °¤°¤°°· ment, credit, or refund based on auch detei;mination_nnd assessment, and an agreement is made in writing between the taxpayer; and the Commissioner, with the.appmva1,of the Sec1·etsry,jthat_sudx deter- M mination. and assessment sha11.,betfi1ia1·and eonclus1xe,,:t1ian,;(pxcept l"`°°' "“°°"°°°‘ upon alshowing of-fx-and or/malteasance or nnsreprcsenmtncndxf fact materia1lyjaEectinE°the d6b€I'$§D!l{|!;)`? or (1) the case shall not, reopened or d¤tcnn1n•t1<¥i»,a,‘  an » Umsui racucn orjpr _ ann   or ° ,., °° ‘ set aside such determinhtion oi· assessmentuhiall be eniertainedi hy g¤*?°••'?°gL*· Y Umm any courtof tbe·Unitcd SRM- V y, ‘   ~ A   jr i ’ L   , .,i»4nttxme·inar1¤*n innymw 1 _   vi£.»°"‘""‘. ”‘°'° "’ Sm. iic7.·Ini nie  as §¤~iiia` ee     d.P£s‘¤”3“J'8§S.;u“£ ¤e·1¤¤¤¤¤i¤¤» tha @¤¤¤¤s¤ ¤f f~=#¤ ¤¤ ¤¤**.'*l*°<  °f"*‘°   2:::. **.2; stmt ercnenupcn gr in cage the Seérethry islauthpr  to;app;;ove_;tiie ¤¢¤<¤¤- same, then a r such applroval), the meritso anyj claim under or authorized lgit e internal-revenue laws shall not, except pf,§§‘g'p‘},,‘§_'1`“ ·*P‘ as providedcin   ··oflthe Revenue Act of 1994; nsiamended, A~¢•»n·¤¤¤· be subject to review by any other administrative or accounting oili- cer,lempl0yee,i or*agent of the United States; ‘ · »   3, » ;._ l · i 43892'§27--—-8‘ -  r ’ ‘ ·   _ ·~ ‘