SEVENTIETH CONGRESS . SEss. I. Cx . 852. 1928 .
873 "TRAN SFERE E PROMEDINGS
REVENUE ACT OF 1928 Burde n of proof on " SEC. 912. In proceedings before the Board the burden of proof c Burde n ommissioner to show shall be upon the Commissioner to show that a petitioner is liable liability of transferee. as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. " SEc. 913. Upon application to the Board, a transferee of pro
Preli mina ry e sami- p- nation of taxpayer's ert of a taxpayer shall be entitl ed un der r ules prescr ibed b the boo ks, etc ., allowed y
y
transferee apply ing for Board , to a prel imina ry ex aminat ion o f boo ks, pa pers, docu ments, redet ermin atio n of lia- correspondence . and other evidence of the taxpayer or a preceding bility . transferee of the taxpayer's roperty, if the transferee making the application is a petitioner before the Board for the redetermination of his liability in respect of the tax (including interest, penalties, additional amounts, and additions to the tax prov ided by law) imposed up on the taxpayer. Upo n such application the Boar d may pconadnction by sub- require by subpoena, ordered by the Board or any division thereof and signed by a member, the production of all such books, papers, documents, correspondence, and other evidence within the United States the production of which, in the opinion of the Board or division thereof, is necessary to enable the transferee to ascertain the liability of the taxpayer or preceding transferee and will hot result in undue hardship to the t axpaye r or prece ding t ransf eree . Such examination shall be had at such time and place as may be designated in the s ubpoena ." SEC . 603 . BOARD OF TAX APPEALS-COURT REVIEW OF DECISION . ofBoard of decisions Subdiv ision s (c) and (d) of secti on 10 01 of the Revenu e Act of e Vol . 44,p .199,amend- 1926 are amended to read as follows :
No stay of collection, "(c) Notwithstanding any provision of law imposing restrictions etc ., un less appeal fil ed on the assessment and collection of deficiencies, such review shall not with bond . operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Board unless a petition for review in respect of such portion is duly filed by the taxpayer, and then only if the taxpayer (1) on or before the time his peti- tion for review is filed has filed with the Board a bond in a sum fixed by the Board not exceeding double the amount of the portion of the deficiency in respect of which the petition for review is filed, Conditions of bond . and with surety appr oved by the Board, conditioned upon the pay- ment of the deficiency as finally determined, together wi th any interest, additional amounts, or additions to the tax provided for by Jeopardy b ond . law, or (2) has filed a jeopardy bond under the inco me or estat e Proportionate reduc- tax laws . If as a result of a waiver of the restrictions on the tion for paym ents . asse ssmen t and colle ction ofa defic iency any part of the amoun t determ ined by the Boar d is pai d after the fili ng of th e review bond, such bond shall, at the request of the taxpayer, be proportionately redu ced .
Refund of deficiency "(d) In cases where assessment or collection has not been stayed disallowed by c our t . by the filing of a bond, then if the amount of the deficiency deter- mined by the Board is disallowed in whole or in part by the court, the amount so disallowed shall be credited or refunded to the tax- payer, without the making of claim therefor, or, if collection has not been made, shall be abated ." SEC . 604 . SUITS TO REST RAIN ENFORCEM ENT OF LIABILI TY OF focement of res tra in of TRANSFEREE OR FIDUCIARY.
transferee or fiduciary . Not to be maintained No suit shall be maintained in any court for the purpose of re- in any court . straining the assessment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any income, war-profits, excess-profits, or estate tax, or (2) the amo unt of t he liabi lity of a fiduci ary unde r sectio n 3467 of the Revised Statute s in res pect of any such tax .
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