Page:United States Statutes at Large Volume 45 Part 1.djvu/923

 872 SEVENTIETH CONGRESS. SEss. I. CH. 852. 1928 . REVENUE ACT OF 1928 ing such amount shall be entered in the records of the Board unless the Board can not deter mine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction. Da tes of decisions, "(d) A decision of the Board (except a decision dismissing a etc . proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order Specifying the amount of the deficiency If proceedings are is entered in the records of the Board . If the Board dismisses a dismiss edd pr oceedi ng for reaso ns oth er tha n lack of jur isdict ion an d is u nable fr om the recor d to d etermi ne the amoun t of th e defi ciency deter mined by the Commissioner, or if the Board dismisses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the re cords of the Board, and the de cision of the Board shall be he ld to be rendered upon the date of such entry . Decision if a ssess - "(e) If the assessment or collection of any tax is barred by any ment barred by limits- lion . statute of limitations, the decision of the Board to that effect shall be consi dered as its decis ion th at the re is n o defi ciency in re spect of such tax. Effect of prior find- a (f) The findings of the Board made in connection with any ings. decision prior to the enactment of the Revenue Act of 1926 shall, notwithstanding the enactment of such Act, continue to be prima fa cie evide nce of th e facts t herein st ated. Early hearings and " SEC . 907 . (a) Notice and opportunity to be heard upon any procedure . proceeding instituted before the Board shall be given to the taxpayer and the Commissioner, and a report upon the proceeding and a decision thereon shall be made as quickly as practicable . T h e decision shall be made by a member in accordance with the report of the Board, and such decision so made shall, when entered, be the Restriction on review decision of the Board . If an opportunity to be heard upon the of decision . proceeding is given before a division of the Board, neither the tax- payer nor the Commissioner shall be entitled to notice and oppor- tunity to be heard before the Board upon review, except upon a Reporting of testi- specific order of the chairman. Hearings before the Board and its mony, etc' divisions shall be open to the public, and the testimony, and, if the Board so requires, the argument shall be stenographically reported. The Board is authorized to contract (by renewal of contract or otherwise) for the reporting of such hearings, and in such contract to fix the terms and conditions under which transcripts will be supplied by the contractor to the Board and to other persons and Rules to be pr e. agencies. The proceedings of the Board and its divisions shall be scribed. conducted in accordance with such rules of practice and procedure ( other than rul es of evid ence) as the B oard may presc ribe and in Pro ceedi ngs involy . acc ordanc e with the r ules o f evid ence a pplicab le in courts of eq uity ing fraudulent evasion of the District of Columbia. In any proceeding involving the issue of tax. whet her th e peti tioner has b een gu ilty of fraud with intent to ev ade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof in respect of such issue Notices. shall be upon the Commissioner. The mailing by registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Board shall be held sufficient service of such Written report of ple ading, de cision, o rder, not ice, or p rocess. findings, etc . ƒ ( b) It shall be the duty of the Board and of each division to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion. The Board shall report in writing all its fi ndings of fa ct, op inions and me morand um opi nions ." Transferee proceed- ings . SEC. 602 . BOARD OF TAX APPEALS-TRANSFEREE PROCEEDINGS . New Title IX of the Revenue Act of 1924, as amended, is further ed. amended by adding at the end thereof two new sections to read as follows

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