Page:United States Statutes at Large Volume 49 Part 1.djvu/1794

 74TH CONGRESS. SESS. II. CH. 690. JU NE 22, 1936 . 17 49 (c) The allowance or disallowance of the Commissioner of a claimcisionCommissioner's de. for refund under this section shall be final, unless within three months after the date of mailing by registered mail by the Com- missioner of notice that a claim for refund of any such amount has been disallowed, in whole or in part, the claimant files a petition with th e Board requesting a hearing o n the merits of his claim, in whole or in part. Upon the filing of any such petition, the claimant Hearings. shall be entitled to a hearing as provided herein, and within three months after the date of such filing the Board shall set a date for such hearing which shall be not more than two years from the date of filing of the petition. Such hearing shall be held in WWTashington, District of Columbia, or in the collection district in which is located the principal place of business of the claimant, as the claimant may designa te in his petition, or in any place which may be designated by the Commissioner and the claimant by stipulation in writing, and may be continued fr om day to day. The Board shall notify the claimant and the Commissioner of the time and place set for such hearing by registered mail. (d) Each such hearing shall be conducted by a presiding officer Proceedings . who shall be a member of the Board or an officer or employee of the Treasury Department designated a presiding officer by the Secre- tary of the Treasury, and assigned by the Board to preside at such hearing, and shall be open to the public. The proceedings in such Rules. hearing s shall be conducted in accord ance with such rules of prac- tice and procedure (other than rules of evidence) as the Board may prescribe with the approval of the Secretary of the Treasury, and in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. The claimant and the Com- missioner shall be entitled to be represented by counsel, to have wit- nesses subpenaed, and to exami ne and cross-examine witnesses. The Production of evi- presiding officer shall have authority to administer oaths, examine dence, witnesses, etc . witness es, rule on questions of proce dure and the admissibility of evidence, and to require by sub pena ., signed by any member of the Board, the attendance and testimony of witnesses, and the produc- tion of all necessary returns, books, papers, records, correspondence, memoranda, and other evidence, from any place in the United States at any desig nated place of he aring, and to require the taking of a deposition by any designated individual competent to administer oaths. An y witn ess su mmoned or wh ose de positi on is taken pur- n Fees, etc., of wit- suant to this section shall receive the same fees and mileage as wit- nesses in the courts of the United States. (e) The presiding officers shall recommend findings of fact and decision . of fact and a decision to the Board or the proper division thereof within six months after the conclusion of the hearing. B riefs with r espec t to such recom mendat ions m ay be submit ted to the Board or such division on behalf of the Commissioner and the claimant within thirty days after such r ecommendations have been made, unless such time is extended by the Board or such division. Except upon specific order of the chairman of the Board, no oral argument may be pre- sented to the Board or such division after the conclusion of the hearing. The Board or a division shall make its findings of fact and decision in writing as quickly as practicable. The findings of Time limitation . fact and the decision of a division shall become the findings of fact and decision of the Board within thirty days after they have been made by the division, unless within such period, the chairman has directed that such findings and decision shall be reviewed by the Board. The findings and decision of a division shall not be a part of the record in any case in which the chairman directs that such findings and decision shall be reviewed by the Board. Copies of