340 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. ¤¤V¤¤¤= ACT 0**** or prescribed by the Commissioner of Internal Revenue or the 1;,,,,,,,0,,) if ,,,,1,,,,, collector in pursuance of law, the Commissioner shall add to the ¤¢>¤ www- tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall (,§§§‘,f,”g,,°{’m,‘i,‘}°,$,_ °"' be made to the tax. In case a false or fraudulent return or list is willfully made, the Commissioner shall add to the tax 50 per centum of its amount. » Mgggegxhe ¤¤=~· M “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 discove of the neglect, falsity, or fraud, in which case the amount so adldsed shall be collected in the same manner as the tax." 3,§,‘g§gjg;g§°'b”” nxamniurrou or nooxs AND wrrmzssns. segggasfwmwmdgg Sec. 1004. The Commissioner, for the purpose of ascertaining the revenue omm. correctness of any return or for the purpose of making a return where `°l"2·"‘°”°‘ none has been made, is here}? authorized, by any revenue agent or inspector designated by him or that purpose, to examine any books, apers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons. m§§},’,f’f’°°°°'Y “'*'¤*‘ mwnncnssnnr nxncmarroxs. m;*°mi°¤°¤ °¤ ¤¤*k· Sec. 1005. No taxpayer shall be subjected to unnecessary examina- ` tions or investigations, and only one inspection of a taxpayer’s books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is necessary. mf,*;*s{¥ajj:,°,fg,§}*;“°*°” rixun nn·rnnM1NA*r1oNs AND Assnssmnurs, prgggsggghgryjggf Sec. 1006. If after a determination and assessment in any case opened. the taxpayer has paid in whole anyf tax or penalty, or accepted any abatement, credit, or refund ased on such determination and assessment, and an agreement is made in writing between the taxpayer and the Commissioner, with the approval of the Secretary, that such determination and assessment shall be F"°“"-"°°··°‘*‘°°‘°'*· final and conclusive, then (except upon a showing of fraud or malfeasance or misrepresentation of fact materially affecting the determination or assessment thus made) (1) the case shall not be _ _ reopened or the determination and assessment modified by anv m§·,gdS§;'t}g,,‘;*j,gQ,{§gg officer, employee, or agent of the _United States, and (2) no suit, wm. action, or proceeding to annul, modify, or set aside such determination or assessment shall be entertained by any court of the United States. Administrative review. Anmmsrnarnn nnvmw. q,€,;_'§f,°¤'§g$§,§’f(§'i[,°,°§,,°$],'}S`l Src. 1007. In the absence of fraud or mistake in mathematical cal- $@*3};;. {gi §‘}f§°‘§;,,§,‘§ culation, the findings of facts in and the decision of the Cgmmigoagcgid of appeals ey sioner upon (or in case the Secretary is authorized to approve the m,,,d_ ‘ — same, then after such approval) the merits of any claim presented ·"‘“»P· $*“· under or authorized by the internal-revenue laws shall not, except as
