Calendar Year 1944 Calendar Year 1943 Calendar Year 1942 90 days after such notice is mailed 90 days after such notice is mailed 90 days after such notice is mailed (not counting Sunday or a legal (not counting Sunday or a legal (not counting Sunday or a legal holiday in the District of Columbia holiday in the District of Columbia holiday in the District of Columbia as the ninetieth day), the donor as the ninetieth day), the donor as the ninetieth day), the donor may file a petition with the Board may file a petition with the Board may file a petition with the Board of Tax Appeals for a redetermina- of Tax Appeals for a redetermina- of Tax Appeals for a redetermination of the deficiency. No assess- tion of the deficiency. No assess- tion of the deficiency. No assessment of a deficiency in respect of ment of a deficiency in respect of ment of a deficiency in respect of the tax imposed by this chapter the tax imposed by this chapter the tax imposed by this chapter and no distraint or proceeding in and no distraint or proceeding in and no distraint or proceeding in court for its collection shall be court for its collection shall be court for its collection shall be made, begun, or prosecuted until made, begun, or prosecuted until made, begun, or prosecuted until such notice has been mailed to the such notice has been mailed to the such notice has been mailed to the donor, nor until the expiration of donor, nor until the expiration of donor, nor until the expiration of such 90-day period, nor, if a peti- such 90-day period, nor, if a peti- such 90-day period, nor, if a petition has been filed with the Board, tion has been filed with the Board, tion has been filed with the Board, until the decision of the Board has until the decision of the Board has until the decision of the Board has become final. Notwithstanding the become final. Notwithstanding the become final. Notwithstanding the provisions of section 3653 (a) the provisions of section 3653 (a) the provisions of section 3653 (a) the making of such assessment or the making of such assessment or the making of such assessment or the beginning of such proceeding or beginning of such proceeding or beginning of such proceeding or distraint during the time such pro- distraint during the time such pro- distraint during the time such prohibition is in force may be en-hibition is in force may be en-hibition is in force may be enjoined by a proceeding in the joined by a proceeding in the joined by a proceeding in the proper court. If the notice is addressed to a donor outside the States of the Union and the District of Columbia, the period specified in this paragraph shall be one hundred and fifty days in lieu of ninety days. Sec. 1012 (a), I. R. C., supra, amended by Sec. 456 (a), R. A. of 1942, to read as above. Sec. 456 (b) of said Act makes amendment applicable to notices of deficiency mailed after Oct. 21, 1942. For Sec. 1012 (a), I. R. C., supra, see 1942 column. proper court. If the notice is ad- to Section 1013, relating jeopardy assessments; to to Section 1145, relating to assessment or collection of the amount of the deficiency determined by the Board pending court review. Section 1145, relating Sec. 1012. (b) Collection of de- Sec. 1012. (b) Collection of deficiency found by Board.-If the ficiency found by Board. If the donor files a petition with the donor files a petition with the Board, the entire amount redeter- Board, the entire amount redetermined as the deficiency by the de-mined as the deficiency by the decision of the Board which has cision of the Board which has become final shall be assessed and become final shall be assessed and shall be paid upon notice and demand from the collector. No part shall be paid upon notice and de- proper court. Sec. 1012. (a) (2) Cross refer ences. For exceptions to the retrictions imposed by this subsection see Subsection (d) of this section, relating to waivers by the donor; Subsection (f) of this section, relating to notifications of mathematical errors appearing upon the face of the return; Section 1013, relating to jeopardy assessments; Section 1015, relating to bankruptcy and receiverships; and Section 1145, relating to assessment or collection of the amount of the deficiency determined by the Board pending court review. Sec. 1012. (b) Collection of deficiency found by Board.-If the donor files a petition with the Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the collector. No part Calendar Years before 1940 Calendar Year 1941 Calendar Year 1940 90 days after such notice is mailed 90 days after such notice is mailed (not counting Sunday or a legal holiday in the District of Columbia as the ninetieth day), the donor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this chapter and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the donor, nor until the expiration of such 90-day period, nor, if à petition has been filed with the Board, until the decision of the Board has become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court. (not counting Sunday or a legal holiday in the District of Columbia as the ninetieth day), the donor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this chapter and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the donor, nor until the expiration of such 90-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court. Calendar Year 1944 Calendar Year 1943 Calendar Year 1942 of the amount determined as a de- of the amount determined as a de- of the amount determined as a deficiency by the Commissioner but ficiency by the Commissioner but ficiency by the Commisioner but disallowed as such by the decision disallowed as such by the decision disallowed as such by the decison of the Board which has become of the Board which has become of the Board which has become final shall be assessed or be col- final shall be assessed or be col- final shall be assessed or be collected by distraint or by proceed- lected by distraint or by proceed-lected by distraint or by proceeding in court with or without as- ing in court with or without as- ing in court with or without as Sec. 1012. (c) Failure to file petition.-If the donor does not file sessment. Sec. 1012. (c) Failure to file petition.-If the donor does not file Sec. 1012. (c) Failure to file petition. If the donor does not file a petition with the Board within a petition with the Board within a petition with the Board within the time prescribed in subsection the time prescribed in subsection the time prescribed in subsection (a) the deficiency, notice of which (a) the deficiency, notice of which (a) the deficiency, notice of which has been mailed to the donor, shall has been mailed to the donor, shall has been mailed to the donor, shall be assessed, and shall be paid upon be assessed, and shall be paid upon be assessed, and shall be paid upon notice and demand from the col- notice and demand from the col- notice and demand from the collector. lector. lector. Sec. 1012. (d) Waiver of restric- Sec. 1012. (d) Waiver of restrictions. The donor shall at any tions.-The donor shall at any time have the right, by a signed time have the right, by a signed notice in writing filed with the notice in writing filed with the Commissioner, to waive the restric- Commissioner, to waive the restrictions provided in subsection (a) tions provided in subsection (a) on the assessment and collection on the assessment and collection of the whole or any part of the of the whole or any part of the deficiency. deficiency. Sec. 1012. (d) Waiver of restrictions.-The donor shall at any time have the right, by a signed notice in writing filed with the Commissioner, to waive the restrictions provided in subsection (a) on the assessment and collection of the whole or any part of the deficiency. Sec. 1012. (e) Increase of deficiency after notice mailed.—The Board shall have jurisdiction to redetermine the correct amount of Sec. 1012. (e) Increase of de- Sec. 1012. (e) Increase of deficiency after notice mailed.-The ficiency after notice mailed.-The Board shall have jurisdiction to re- Board shall have jurisdiction to redetermine the correct amount of determine the correct amount of the deficiency even if the amount the deficiency even if the amount the deficiency even if the amount so redetermined is greater than so redetermined is greater than so redetermined is greater than the amount of the deficiency, no- the amount of the deficiency, no- the amount of the deficiency, notice of which has been mailed to tice of which has been mailed to tice of which has been mailed to the donor, and to determine the donor, and to determine the donor, and to determine whether any additional amount or whether any additional amount or addition to the tax should be as- addition to the tax should be assessed, if claim therefor is asserted sessed, if claim therefor is asserted by the Commissioner at or before by the Commissioner at or before the hearing or a rehearing. the hearing or a rehearing. whether any additional amount or addition to the tax should be assessed, if claim therefor is asserted by the Commissioner at or before the hearing or a rehearing. Sec. 1012. (f) Further deficiency letters restricted.-If the Commissioner has mailed to the donor notice of a deficiency as provided in subsection (a) of this section, and the donor files a petition with the Board within the time prescribed Sec. 1012. (f) Further deficiency Sec. 1012. (f) Further deficiency letters restricted.-If the Commis- letters restricted.-If the Commissioner has mailed to the donor no- sioner has mailed to the donor notice of a deficiency as provided in tice of a deficiency as provided in subsection (a) of this section, and subsection (a) of this section, and the donor files a petition with the the donor files a petition with the Board within the time prescribed Board within the time prescribed in such subsection, the Commis- in such subsection, the Commis- in such subsection, the Commissioner shall have no right to de- sioner shall have no right to de- sioner shall have no right to determine any additional deficiency termine any additional deficiency termine any additional deficiency in respect of the same calendar in respect of the same calendar in respect of the same calendar year, except in the case of fraud, year, except in the case of fraud, year, except in the case of fraud, and except as provided in subsec- and except as provided in subsec- and except as provided in subseetion (e) of this section, relating to tion (e) of this section, relating to assertion of greater deficiencies assertion of greater deficiencies before the Board, or in section before the Board, or in section 1013 (c), relating to the making of 1013 (c), relating to the making of jeopardy assessments. If the donor jeopardy assessments. If the donor is notified that, on account of a is notified that, on account of a mathematical error appearing upon mathematical error appearing upon the face of the return, an amount the face of the return, an amount of tion (e) of this section, relating to Calendar Year 1941 of the amount determined as a de- of the amount determined as a de- Sec. 1012. (c) Failure to file pe- Sec. 1012. (c) Failure to file petition. If the donor does not file tition.-If the donor does not file a petition with the Board within a petition with the Board within the time prescribed in subsection the time prescribed in subsection (a) the deficiency, notice of which (a) the deficiency, notice of which has been mailed to the donor, shall has been mailed to the donor, shall be assessed, and shall be paid upon be assessed, and shall be paid upon notice and demand from the col-notice and demand from the collector. Sec. 1012. (d) Waiver of restrictions. The donor shall at any time have the right, by a signed notice in writing filed with the Commissioner, to waive the restrictions provided in subsection (a) on the assessment and collection of the whole or any part of the deficiency. lector. Calendar Years before 1940 Sec. 513. (c) Failure to file petition. See p. 550, Eighth Edition. Sec. 513. (d) Waiver of restric Sec. 1012. (d) Waiver of restric- Sec. 1012. (e) Increase of de- Sec. 1012. (e) Increase of deficiency after notice mailed.-The ficiency after notice mailed.-The Board shall have jurisdiction to re- Board shall have jurisdiction to redetermine the correct amount of determine the correct amount of the deficiency even if the amount the deficiency even if the amount so redetermined is greater than so redetermined is greater than the amount of the deficiency, no- the amount of the deficiency, notice of which has been mailed to tice of which has been mailed to the donor, and to determine the donor, and to determine whether any additional amount or addition to the tax should be assessed, if claim therefor is asserted by the Commissioner at or before the hearing or a rehearing. whether any additional amount or Sec. 1012. (f) Further deficiency Sec. 1012. (f) Further deficiency letters restricted.-If the Commis- letters restricted.-If the Commissioner has mailed to the donor no- sioner has mailed to the donor notice of a deficiency as provided in tice of a deficiency as provided in subsection (a) of this section, and subsection (a) of this section, and the donor files a petition with the the donor files a petition with the Board within the time prescribed Board within the time prescribed in such subsection, the Commis- in such subsection, the Commissioner shall have no right to de- sioner shall have no right to determine any additional deficiency termine any additional deficiency in respect of the same calendar in respect of the same calendar year, except in the case of fraud, year, except in the case of fraud, and except as provided in subsec- and except as provided in subsection (e) of this section, relating to tion (e) of this section, relating to assertion of greater deficiencies assertion of greater deficiencies before the Board, or in section before the Board, or in section 1013 (c), relating to the making of 1013 (c), relating to the making of jeopardy assessments. If the jeopardy assessments. If the donor is notified that, on account donor is notified that, on account of a mathematical error appearing of a mathematical error appearing upon the face of the return, an upon the face of the return, an See p. 550, Eighth Edition. Sec. 513. (e) Increase of deficiency after notice mailed. See p. 550, Eighth Edition. Sec. 513. (f) Further deficiency letters restricted. See p. 550, Eighth Edition. Calendar Year 1944 Calendar Year 1943 Calendar Year 1942 of tax in excess of that shown upon tax in excess of that shown upon the amount of tax in excess of that the return is due, and that an as- return is due, and that an assess-shown upon the return is due, and sessment of the tax has been or will ment of the tax has been or will be that an assessment of the tax has be made on the basis of what would made on the basis of what would been or will be made on the basis have been the correct amount of tax have been the correct amount of tax of what would have been the corbut for the mathematical error, such but for the mathematical error, such rect amount of tax but for the notice shall not be considered (for notice shall not be considered (for mathematical error, such notice the purposes of this subsection, or the purposes of this subsection, or shall not be considered (for the of subsection (a) of this section, of subsection (a) of this section, purposes of this subsection, or of prohibiting assessment and collec- prohibiting assessment and collec- subsection (a) of this section, protion until notice of deficiency has tion until notice of deficiency has hibiting assessment and collection been mailed, or of section 1027 (c), been mailed, or of section 1027 (c), until notice of deficiency has been prohibiting credits or refunds af- prohibiting credits or refunds af- mailed, or of section 1027 (e), ter petition to the Board of Tax ter petition to the Board of Tax prohibiting credits or refunds afAppeals) as a notice of a deficiency, Appeals) as a notice of a deficiency, ter petition to the Board of Tax and the donor shall have no right and the donor shall have no right Appeals) as a notice of a defito file a petition with the Board to file a petition with the Board ciency, and the donor shall have based on such notice, nor shall such based on such notice, nor shall such no right to file a petition with the assessment or collection be pro- assessment or collection be pro- Board based on such notice, nor hibited by the provisions of sub-hibited by the provisions of sub- shall such assessment or collection section (a) of this section. section (a) of this section. be prohibited by the provisons of subsection (a) of this section. Sec. 1012. (g) Jurisdiction over Sec. 1012. (g) Jurisdiction over Sec. 1012. (g) Jurisdiction over other calendar years.-The Board other calendar years.-The Board other calendar years.-The Board in redetermining a deficiency in re-in redetermining a deficiency in re-in redetermining a deficiency in respect of any calendar year shall spect of any calendar year shall spect of any calendar year shall consider such facts with relation consider such facts with relation consider such facts with relation to the taxes for other calendar to the taxes for other calendar to the taxes for other calendar years as may be necessary cor- years as may be necessary cor- years as may be necessary correctly to redetermine the amount rectly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other calendar year has been overpaid or underpaid. Sec. 1012. (h) Final decisions of Board. For the purposes of this chapter the date on which a decision of the Board becomes final shall be determined according to the provisions of section 1140. of such deficiency, but in so doing Sec. 1012. (h) Final decisions of Board. For the purposes of this chapter the date on which a decision of the Board becomes final shall be determined according to the provisions of section 1140. rectly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other calendar year has been overpaid or underpaid. Sec. 1012. (h) Final decisions of Board.-For the purposes of this chapter the date on which a decision of the Board becomes final shall be determined according to the provisions of section 1140. Sec. 1012. (i) Extension of time Sec. 1012. (i) Extension of time Sec. 1012. (i) Extension of time for payment of deficiencies.- for payment of deficiencies.- for payment of deficiencies.Where it is shown to the satisfac- Where it is shown to the satisfac- Where it is shown to the satisfaetion of the Commissioner that the tion of the Commissioner that the tion of the Commissioner that the payment of a deficiency upon the payment of a deficiency upon the payment of a deficiency upon the date prescribed for the payment date prescribed for the payment date prescribed for the payment thereof will result in undue hard- thereof will result in undue hard- thereof will result in undue hard ship to the donor the Commis- ship to the donor the Commis- ship to the donor the Commissioner, under regulations pre- sioner, under regulations pre- sioner, under regulations prescribed by the Commissioner, with scribed by the Commissioner, with the approval of the Secretary (ex- the approval of the Secretary (except where the deficiency is due to cept where the deficiency is due to negligence, to intentional disregard negligence, to intentional disregard of rules and regulations, or to of rules and regulations, or to fraud with intent to evade tax), fraud with intent to evade tax), may grant an extension for the may grant an extension for the payment of such deficiency or any payment of such deficiency or any part thereof for a period not in part thereof for a period not in excess of eighteen months, and, in excess of eighteen months, and, in exceptional cases, for a further exceptional cases, for a further period not in excess of twelve period not in excess of twelve scribed by the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period not in excess of eighteen months, and, in exceptional cases, for a further period not in excess of twelve |