Page:United States Statutes at Large Volume 53 Part 1.djvu/172

 CODIFICATION OF INTERNAL REVENUE LAWS of its divisions, with as little inconvenience and expense to taxpayers as is practicable. Part II-Procedure SEC. 1110. FEE FOR FILING PETITION. The Board is authorized to impose a fee in an amount not in excess of $10 to be fixed by the Board for the filing of any petition for the redetermination of a deficiency. SEC. 1111. RULES OF PRACTICE, PROCEDURE, AND EVIDENCE. The proceedings of 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 evidence applicable in the courts of the District of Columbia in the type of proceedings which prior to September 16, 1938, were within the jurisdiction of the courts of equity of said District. SEC. 1112. BURDEN OF PROOF IN FRAUD CASES. In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Commissioner. SEC. 1113. SERVICE OF PROCESS. 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 pleading, decision, order, notice, or process. SEC. 1114. ADMINISTRATION OF OATHS AND PROCUREMENT OF TES- TIMONY. For the efficient administration of the functions vested in the Board or any division thereof, any member of the Board, or any employee of the Board designated in writing for the purpose by the chairman, may administer oaths, and any member of the Board may examine witnesses and require, by subpoena ordered by the Board or any divi- sion thereof and signed by the member, (1) the attendance and testimony of witnesses, and the production of all necessary returns, books, papers documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, or (2) the taking of a deposition before any designated individual com- petent to administer oaths under this title. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent. SEC. 1115. WITNESS FEES. (a) AMOUNT. -Any witness summoned or whose deposition is taken under section 1114 shall receive the same fees and mileage as witnesses in courts of the United States. (b) PAYMENT. -Such fees and mileage and the expenses of taking any such deposition shall be paid as follows: (1) WITNESSES FOR COMMISSIONER. - In the case of witnesses for the Commissioner, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal- revenue taxes, and may be made in advance. (2) OTHER wITNESSES.- In the case of any other witnesses such payments shall be made, subject to rules prescribed by the hoard, by the party at whose instance the witness appears or the deposi- tion is taken. SEC. 1116. HEARINGS. Notice and opportunity to be heard upon any proceeding instituted before the Board shall be given to the taxpayer and the Commis- sioner. If an opportunity to be heard upon thle proceeding is given 160

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