Revenue Proposals: Hearings...90-2, on H.R. 16361, to Provide for Additional Revenue for the District of Columbia, and for Other Purposes, April 25, 30; May 3, 7, 14, 1968

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Página 195 - If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations, but without intent to defraud...
Página 195 - Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact...
Página 196 - ... no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period.
Página 195 - If the part of the deficiency the time for payment of which is so extended is not paid in accordance with the terms...
Página 196 - RETURN. — In the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time.
Página 195 - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected In the same manner as the tax.
Página 195 - ... (b) The amount added to any tax under subsection (a) of this section shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of neglect.

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