Page:United States Statutes at Large Volume 53 Part 2.djvu/893

 1369 53 STAT.] 76TH CONG. , 1ST SESS.-CH. 666-AUG. 10, 1939 other proceedings as it may deem necessary or proper for the admin- istration of this title. In the course of any hearing, investigation, or other proceeding, it may administer oaths and affirmations, exam- ine witnesses, and receive evidence. Evidence may be received at any hearing before the Board even though inadmissible under rules of evidence applicable to court procedure. "(c) (1) On the basis of information obtained by or submitted ae records. to the Board, and after such verification thereof as it deems neces- sary, the Board shall establish and maintain records of the amounts of wages paid to each individual and of the periods in which such wages were paid and, upon request, shall inform any individual, or after his death shall inform the wife, child, or parent of such indi- vidual, of the amounts of wages of such individual and the periods of payments shown by such records at the time of such request. Such records shall be evidence, for the purpose of proceedings before Useasevidence. the Board or any court, of the amounts of such wages and the periods in which they were paid, and the absence of an entry as to an individual's wages in such records for any period shall be evidence that no wages were paid such individual in such period. "(2) After the expiration of the fourth calendar year following conust civen of records after specified any year in which wages were paid or are alleged to have been paid lapseoftime. an individual, the records of the Board as to the wages of such indi- vidual for such year and the periods of payment shall be conclusive for the purposes of this title, except as hereafter provided. Eeption. "(3) If, prior to the expiration of such fourth year, it is brought ordsct'io oexpr- to the attention of the Board that any entry of such wages in such tion of fourth year. records is erroneous, or that any item of such wages has been omitted from the records, the Board may correct such entry or include such omitted item in its records, as the case may be. Written notice of Wrsittnnotice to any revision of any such entry, which is adverse to the interests of any individual, shall be given to such individual, in any case where such individual has previously been notified by the Board of the amount of wages and of the period of payments shown by such entry. Upon request in writing made prior to the expiration of such Hearing. fourth year, or within sixty days thereafter, the Board shall afford any individual, or after his death shall afford the wife, child, or parent of such individual, reasonable notice and opportunity for hearing with respect to any entry or alleged omission of wages of such individual in such records. or any revision of any such entry. If a hearing is held, the Board shall make findings of fact and a Decision by Bolri. decision based upon the evidence adduced at such hearing and shall revise its records as may be required by such findings and decision. "(4) After the expiration of such fourth year, the Board may Correteroexporaec- revise any entry or include in its records any omitted item of wages offourth year. to conform its records with tax returns or portions of tax returns (including information returns and other written statements) filed with the Commissioner of Internal Revenue under title VIII of the 49 Stap. 636 . Social Security Act or the Federal Insurance Contributions Act or AR.C.ch..;subch. under regulations made under authority thereof. Notice shall be Notice. given of such revision under such conditions and to such individuals as is provided for revisions under paragraph (3) of this subsection. Upon request, notice and opportunity for hearing with respect to Heaing. any such entry, omission, or revision, shall be afforded under such conditions and to such individuals as is provided in paragraph (3) hereof, but no evidence shall be introduced at any such hearing except with respect to conformity of such records with such tax returns and such other data submitted under such title VIII or the Federal Insurance Contributions Act or under such regulations.

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