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enactment of the Revenue Act of 1924. Where a jeopardy assessment is made, no appeal can be taken to the Board until after a claim for abatement has been filed and acted upon by the Commissioner. (See art. 96.)

In every case where a deficiency appears to exist, unless the right to make assessment thereof has expired, the executor will be advised by letter of the Bureau's tentative findings. In the event the executor objects to the tentative findings, in whole or in part, he may file (by letter or other informal writing) a protest with the Commissioner within 30 days. from the mailing (not the receipt) of the letter advising him of such tentative findings, except that where the executor is a nonresident or a resident of Alaska or Hawaii, the period within which such protest may be presented shall be 60 days from the mailing of such letter. However, if the protest is mailed in time to be received by the Commissioner within such period in the ordinary course of the mails it will be accepted. The supporting evidence may be in the form of affidavits, or may consist of original documents, certified or verified copies thereof, or other competent evidence, and, if no oral hearing is requested, must be filed prior to the expiration of twenty-five days after the time for the filing of the protest. Upon presentation of a protest, careful consideration will be given thereto before the tax liability is finally determined. An oral hearing is not a prerequisite to the consideration of a protest. If, however, a hearing in the Bureau is desired, it must be requested within the time allowed for the filing of a protest. If it is desired to have the hearing set for any particular date, the request should so state, and the date suggested will be confirmed by the Bureau, if possible. If a hearing is requested, all data relied upon must be filed 5 days prior to the date fixed therefor. Should the executor not appear in person at the hearing his representative must present a properly executed power of attorney. All hearings relative to tentative findings will be held only in Washington, D. C.

Upon cause shown the executor may obtain a reasonable extension of time for such hearing or filing such data. Any request for such additional time shall state specifically the reasons therefor. If, pursuant to the hearing, the Miscellaneous Tax Unit and the executor reach an agreement re

specting the amount of the deficiency, such amount will thereupon be assessed, or where, upon examination of the data submitted by the executor without hearing, the Miscellaneous Tax Unit concedes that there is no deficiency, the executor will be so notified.

Where a protest is filed, it should contain (a) the name of the estate; (b) a reference to the date and symbols appearing on the letter containing the tentative findings; (c) an itemized statement of the findings of the Unit to which the executor takes exception; (d) a summary statement of the grounds upon which the executor relies in connection with each exception; and (e) in case the executor desires a hearing, a statement to that effect.

Any questions in respect to which the Miscellaneous Tax Unit and the executor are unable to agree, other than questions of valuation of property or questions of fact arising in connection with any deduction claimed by the executor, will be submitted to the Solicitor of Internal Revenue for consideration, and the executor will be notified by the Miscellaneous Tax Unit of the submission and of the questions submitted. Opportunity for a hearing before the Solicitor of Internal Revenue, or before such representative of his office as he may designate, will be granted if request therefor is made to the Solicitor within 20 days after the mailing of the letter to the executor notifying him of the submission of the questions to the Solicitor. Where, however, the executor is a nonresident or a resident of Alaska or Hawaii, the Solicitor will grant a hearing if request therefor is made to him within 60 days from the mailing of such letter. The Solicitor, after consideration of the case, will submit his recommendations to the Commissioner. The executor will in all cases. be notified by registered mail of the Commissioner's final determination. If the executor presents no protest within 30 days or 60 days, as the case may be, from the date of the letter notifying him of the tentative findings, final determination will be made and the executor notified thereof by registered mail.

Within 60 days after the mailing of the registered letter notifying him of the final determination by the Commissioner, the executor may file an appeal with the Board of Tax Appeals.

Where the executor acquiesces in the tentative or final determination of the deficiency, or any part thereof, the form of agreement consenting to assessment, which will be forwarded with the letter of notification, should be executed by the executor and returned to the Commissioner in order to expedite assessment which stops the accrual of interest until after notice and demand by the collector in all cases where the decedent died after the enactment of the Revenue Act of 1924.

If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, such deficiency will be assessed and notice and demand made by the collector for the payment thereof. In such case the assessment may be made (1) without giving the notice provided in subdivision (a) of section 308, or (2) before the expiration of the 60-day period provided in subdivision (a) of section 308, even though such notice has been given, or (3) at any time prior to the final decision by the Board of Tax Appeals, where the executor has appealed thereto. If a deficiency is assessed under subdivision (d) of section 308, the executor, within 30 days after notice and demand from the collector for the payment thereof, may file a claim for the abatement of such deficiency or any part thereof. (See arts. 96 to 98, inclusive.)

Where an abatement claim is filed it will be considered in accordance with the procedure hereinbefore specified in connection with protests filed in respect of tentative findings of which the executor is advised prior to assessment.

Where the time within which an assessment may be made has expired, no tentative findings will be sent to the executor, though he will be duly advised of the tax liability as determined by the Commissioner, and suit for the collection thereof will be instituted unless it is paid promptly. Where a deficiency is determined after the time within which an assessment may be made, no appeal may be taken to the Board of Tax Appeals.

ART. 77. Jeopardy and other assessments.- In any case where the Commissioner believes that the assessment or collection of a deficiency tax would be jeopardized by delay, he will make an immediate assessment thereof, whether the decedent died before or after the passage of the Revenue

Act of 1924. In such case the assessment may be made (1) without giving any notice thereof, or (2) before the expiration of the 60-day period provided by subdivision (a) of section 308, even though such 60-day notice has been given, or (3) at any time prior to the final decision by the Board of Tax Appeals, if an appeal has been filed. (See art. 76.)

All assessments, except in the case of a false or fraudulent return, or of a failure to file a return, must be made within four years after the return was filed, except that (1) if an appeal is filed with the Board of Tax Appeals from the determination by the Commissioner of a deficiency, then the period of four years within which assessment thereof is required to be made is extended by the number of days between the date of the mailing of the 60-day notice and the final decision by the Board of Tax Appeals; or (2) if no appeal is filed, then the period of four years within which assessment thereof is required to be made is extended 60 days.

In case of a false or fraudulent return with intent to evade the tax, or of a failure to file a required return, the tax may be assessed, or proceedings in court for collection may be begun without assessment, at any time.

ART. 78. Payment of tax; general.- The tax is due and must be paid within one year from the date of the decedent's death, unless an extension of time for payment thereof has been granted by the Commissioner. (See also art. 9.) No discount will be allowed for payment in advance of the due date. The collector will grant to the person paying the tax duplicate receipts, either of which will be sufficient evidence of such payment and entitle the executor to be credited with the amount by any court having jurisdiction to audit or settle his accounts.

Following an investigation of the return, the tax liability will be determined by the Commissioner. If the amount of tax shown on the return has been paid and exceeds the amount of tax as determined, the Commissioner will so advise the executor who shall be entitled to a refund of such excess upon the filing of a claim therefor. If the amount of tax as determined exceeds the amount of tax already paid, the Commissioner will notify the executor of the amount of the unpaid tax, and payment thereof, or of any part as to which

the executor does not purpose to file a protest, may then be made to the collector. Where the audit of the return does not disclose a deficiency tax, the executor will be notified to that effect. Until the receipt of notification of the Commissioner's determination, the executor should reserve a sufficient portion of the estate to satisfy any unpaid tax.

ART. 79. Payment by check.-Collectors may accept uncertified checks in payment of the tax, provided such checks are collectible at par, that is, for the full amount, without any deduction for exchange or other charges. The collector will stamp upon the face of each check before deposit thereof the words "This check is in payment of an obligation to the United States and must be paid at par. No protest." This should be followed by his name and title. The day on which the check is received will be considered the date of payment so far as the taxpayer is concerned, unless the check is returned dishonored. If the bank on which a check is drawn. should refuse to pay it at par, the check should be returned through the depositary bank.

All expenses incident to the attempt to collect such a check and the return of it through the depositary bank must be paid by the drawer of the check to the bank on which it is drawn. (See sec. 3210 of the Revised Statutes, as amended by sec. 1031 (b) of the Revenue Act of 1924.) Where a check has been returned uncollected by the depositary bank, the collector should proceed to collect the tax as though no check had been given, and the taxpayer will remain liable for payment of the tax and for all interest, legal penalties and additions, if any have attached, to the same extent as though such check had not been tendered. A taxpayer who tenders a certified check in payment of the tax is not released from his obligation until the check has been paid. (See c. 191 of the Act of March 2, 1911.)

Treasury Department Circular No. 176, as amended, prescribes detailed regulations governing the deposit and collection of checks. Collectors are referred to paragraphs 13-16 and paragraph 26 thereof as to the deposit of taxpayers' checks and the handling of uncollected or lost items.

ART. 80. Payment by bonds or notes.- Payment of the tax may be made with bonds or notes (including Victory notes

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