56 SZHXTYQNINTH ·C£)NGRESS.ié Sues. I; Cu; 27. HB26,
notice otvhioh the taxpayer ehnltbeassessed,
w N upon notice and demergd frogctiggiollfwr. d Q »- e••¤»y•; ~ ‘ ****1**)**** *“‘”¤*¥ e d “'¤€ * ` W Y *8iW N °d by m»tio•>i1i>w¤it&lg~&1ed~1•·ittnithe;%exnm|¤siener; w·w¤iive¥the·#re$ric- h __ tiogs qyovided ;l1t§;1bd£;§Si0I1 (e) of thi? tiactgcgxé on the easement
“ an oo ectiono erm = ~ 'enc . (ep The nm.: hive jigieiixgtm wieaetglmnie me _oorre<;t M the»fde6umcyj eveirut the amount; >so¤? *1s
M- ~ o N ·» of tiieide&c1ency,notioe·ef»wh1ehvh¢q been
— ~ ‘*§;‘§*“§_$2J% ;‘$’3;”M'¥?i»2;.mm4‘;"’{;??i%1'2i£$
is, ‘ e¢Gemm;nH 'oner at or e er em-ing; , - in V: ` ~ · ,,“°"*"°“°" ""‘},’§ (f) If after the enectment of this Act the: Commissioner has
r mailed to the taxplsyer notice of e dehciency es provided in sub-
o o i " ` division (a), and t e taxpayer files; petition with the Board within _ the tixxaprescribed in sguch S\1bdiViS1Q1%_g£ Comxnigioner shellfhzge h »uo*1·ig»~•e·` any tio ¢ ciem:ydrespWe·e sem taxable t' th eeeeoffrsud ddxcetee , v _ed§M..—.t».%§7£°§‘?i$ .,"£—eé’., mime i.; ?;Ztd?ve§. (ci".?} ,°‘§‘§,°,’§,?‘&$,id“§ 3 seelionp 279: If the taxpayer, is notified that, on eoeount of e mothe- °*<*·¤¤*·¤¤¥~ mttidsi error appearing upon the ieee of the return, an {amount of hx imexeeee of thntoshownfupon the return is dueimnd th•.t»en ‘W”i"§;.‘£°&?‘ mem "°°”.,;..,.....;°' "*“£’° ’“§"€ °‘ Eh'? wo ve V e i t o tex u ‘· • ca t o ` or 6f!&>l‘§"*$iCh‘·!I¢i0t she}! not be eeneidered,~!or et this i F °i ` 'omom of subdivision (ny obthis seotion,5oi• e subdivision
of ·i8&, me e notiee_g£»‘¤• detieiencgzgmd the taxpayer like epetitxon with the rd en; such
notice, nor sneh;¤¤eeeement·ot—co1iect1on=be ·proh1bxt•d by the rm w he mu provisions of subdiyneuoniu) of this section; i ·» _ e _~ m·2,···;-?.L..··=¤·* ¤.f££»}}·’.irBv.h°“.¤d: éi`¤.?£&‘°Ju“‘.:¤‘?i2$f.?i2£"»..°““’i.ii4¥.?‘t0*“£ i §°’t.£L iii other texwibgggeaggcu vdemmingithe amount i ieu ·< neo oi tv no i `o
ogégt the tax fongeny yen-
d°§;,‘g¤*j' ”°°*d'*”¤•* ’ (hg rFor’tlje o!‘this title the date on A decision of I . o ebeeemes~¤¤s1-i·hheH be determined to the pro- mmw. ‘ '· ;‘~¤,‘·,i. *654 . d M °¤,m,°_,,m_¤ y e>t•¤p•_ er I eetedte v_ ‘- ;tsxinmetdHme' nts ’ gfyxgme. t lll8”*?!Z¤l1"il8|®®dj the *s:tioier{i’ey.¢eiiei1,rbe ¢gt~e1··sted:mto the fonioinstgllmeute. · Eng. seprovided in oseotioihfl _, that pert ogithv eoyprore __ to rengldnstellment the date for pay- _ mém:éw,l¤i¤f1éi¤fu~n<;:{ arrived, eh be e¤ue:?dfeg1th¤_¤»;¤ev,¢,;m¤ ‘ o ew i_ ’Fpg mc ·' *o» ·de£¢d °en so Fewittt.? *‘*:¥""“°“‘i.§%‘°i “°$°d“’?;s’:;f“°§‘ i*E*°‘?*‘" _ *v pu, upenn oesn pemen ·, A mt woo ectorzi r¤c%;;n upon -~(j)·>1,<ntereet upon the··¤mount·deum1ined·ea u deiicieney ehell be 2 p _ °°7 eseessed et the senxe time as the _de£icien¢3£ shell be paid notice · 3 md demenqbtmmpthe sh » 5be~¤e1le¢ed ~u;*¤—pm of >the·t•x;•t &e‘=rete—of Gperoentum tromthe deve pre- seribedfén 4 B P*g5o°m°*>f tlgeta; (ei, if in paid in ‘instell· `m¤¤nm¤i1me;:f¢r;¥I¢i§m=JH¤mv‘ .i‘1°c1‘§§2i";
subdivision- (df of ieeetioiv izolthevtliirtieth dey
gfggy wg]?rer» or’t0=>the (infgdahe deicieney is » “’* Y', °;°‘T"f'?S? ‘??“¥ °?· . i