3004 SIXTY-EIGHTH CONGRESS. Sess. I. C11. 234. 1924. ¤¤¤¤¤¤ ‘¤—¤· b An delicienc attributable to a change in a deduction tentade‘iiZi£.i?L§Iiiée2i°Sn3; tivialgr alldrwed under? paragraph (9) of subdivision_ (a) of section A°“· 214, or paragraph (8) of subdivision (a) of section 234, of the Revenue Act of 1918 or the Revenue Act of 1921, may be assessed, or a proceeding in court for the collection of such tax may be _ begun without assessment, at any time. ,,,§“§} §{,",,§',f,?,,§§"g, (c) Where both the Commissioner and the taxpayer have con- ¤¤d ¤¤P¤Y¤*· sented in writing to the assessment of the tax after the time grescribed in section 277 for its assessment the tax may be assesse at _ _ any time prior to the expiration of the period agreed upon. ,,.§,,°{1_°§{§’“ by ms' (d) Where the assessment of the tax is made within the period prescribed in section 277 or in this section, such tax may be co lected y distraint or by a proceeding in court, begun wit in six years ,,§§§,§{ after the assessment o the tax. Nothing in this Act shaH be con- ¤¤¤i strued as preventing the beginning, wit out asessment, of a roceeding in court for the co ection of the tax at any time before the expiration of the period within which an assessment may be made. No assessment etc., • • ‘ 'um,. e This section shall not 1) authorize the assessment of a tax ¥§a"i'%i»‘¤.""·»t‘é?""”° or (tlie collection thereof by distraint or by a proceeding in court; if at the time of the enactment of this Act such assessment, distraint, or proceeding was barred by the period of limitation then m1f‘gf,, ,,,";;f"°°'·‘* in existence, or (2) affect any assessment made, or distraint or pro- _ ceeding in court begun, before the enactment of this Act. C‘°‘*”S‘”°’°°‘°“’°“" cmmzs IN ABATEMZENT. w',f_c§¤;g,f°*,§’,;,°¤;,;§g$,‘g Sec. 279. _(a) If a deficiency has assessed under subdivision or aeapemv. mg de- Sd) of section 274, the taxpayer, within 10 days after notice and “"“° °' °°"“°” ‘ emand from the collector for the payment thereof, may file with the collector a claim for the abatement of such deficiency, or any part thereof, or of any interest or additional amounts assessed in con- _ nection therewith, or of any part of any such interest or additional B°""’°"‘“’°‘L amounts. Such claim shall be accompanied b a bond, in such amount, not exceeding double the amount of the claim, and with such sureties, as the collector deems necessary, conditioned upon the payment of so much of the amount of the claim as is not abated Comcmnwbo together, with interest thereon as provided in subdivision (c) of and. this section. Uplon the filing of suc claim and bond, the collection of so much of the amount assessed as is covered by such claim and N,,,m,,,,,,, 0, ,,,. bond shall be stayed pending the final disposition of the claim. =i¤¤ by ¤¤¤¤¤¤=¤i¤¤¤‘- (b) If a claim is filed as provided in subdivision (a of this , section the collector shall transmit the claim immediateiy to the AmmmBwd_ Commissioner who shall by registered mail notify the taxpayer of ' his decision on the claim. The taxpayer ma within 60 da s after such notice is mailed file an appeal with the Roard of Tax Xppeals. If the claim is denied in whole or in art b the Commissioner (or by the Board in case an appeal has geen filed) the amount, the claim for which is demed, shall be collected as part of the tax upon Pmmd,ngSmmmt_ notice and_demand from the collector, and the amount, the claim for which is allowed, shall be abated. A proceedin in court may Timmh be begun for any part of the amount, claim for whicfli is allowed by the Board. Such proceeding shall be begun within one year after the final decision of the Board, and may be begun within such year ggnrggoiigh the period of limitation prescribed in section 277 has Interest on amount · °*°*e¤¤ d¤¤*¤¢ (c) If the claim in abatement is denied in whole or in part, there shall be collected, at the same time as the part of the claim denied, and as a part of the tax, interest at the rate of 6 per centum per annum upon the amount of the claim denied, from the date of notice
