Page:United States Statutes at Large Volume 53 Part 1.djvu/174

 CODIFICATION OF INTERNAL REVENUE LAWS such division by the chairman, and shall make a report of any such determination which constitutes its final disposition of the proceeding. (b) EFFECT OF ACTION BY A DIVISION. -The report of the division shall become the report of the Board within 30 days after such report by the division, unless within such period the chairman has directed that such report shall be reviewed by the Board. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Board except in accordance with such rules as the Board may prescribe. The report of a division shall not be a part of the record in any case in which the chairman directs that such report shall be reviewed by the Board. SEC. 1119. PROVISIONS OF SPECIAL APPLICATION TO TRANSFEREES. (a) BuRiDEN OF PRooF. - In proceedings before the Board the bur- den of proof shall be upon the Commissioner to show that a petitioner is liable as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. (b) EVIDENCE.- Upon application to the Board, a transferee of property of a taxpayer shall be entitled, under rules prescribed by the Board, to a preliminary examination of books, papers, documents, correspondence, and other evidence of the taxpayer or a preceding transferee of the taxpayer's property, if the transferee making the application is a petitioner before the Board for the redetermination of his liability in respect of the tax (including interest, penalties, addi- tional amounts, and additions to the tax provided by law) imposed upon the taxpayer. Upon such application the Board may require by subpoena, ordered by the Board or any division thereof and signed by a member, the production of all such books, papers, documents, correspondence, and other evidence within the United States the pro- duction of which, in the opinion of the Board or division thereof, is necessary to enable the transferee to ascertain the liability of the tax- payer or preceding transferee and will not result in undue hardship to the taxpayer or preceding transferee. Such examination shall be had at such time and place as may be designated in the subpoena. SEC. 1120. PUBLICITY OF PROCEEDINGS. All reports of the Board and all evidence received by the Board and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public; except that after the decision of the Board in any proceeding has be- come final the Board may, upon motion of the taxpayer or the Com- missioner, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Board or any division; or the Board may, on its own motion, make such other dis- position thereof as it deems advisable. SEC 1121. PUBLICATION OF REPORTS. The Board shall provide for the publication of its reports at the Government Printing Office in such form and manner as may be best adapted for public information and use, and such authorized publica- tion shall be competent evidence of the reports of the Board therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents. Part III-Miscellaneous Provisions SEC. 1130. EMPLOYEES. (a) APPorNTMENT AND COMPEN'SATON.-The Board is authorized in accordance with the civil service laws to appoint, and in accord- ance with the Classification Act of 1923, 42 Stat. 1488 (U. S . C ., Title 5, § 13) as amended to fix the compensation of, such employees 162

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