72d CONGRESS. SESS. I. CH. 209 . JUNE 6, 1932.
251 which has become final shall be assesse d or be collecte d by distraint
GLFr TAXE S or by proceeding in court with or without assessment . (c) FAILURE TO FILE PETITION .-If the donor does not file a peti- ti Failure to file peti- tion with the Board within the time prescribed in subsection (a) the deficiency, notice of which has been mailed to the donor, shall be assessed, and shall be paid upon notice and demand from the collec tor . (d) WAIVER of REsTRIcnoNs .-The donor shall at any time have tio~aivor of restrlo. the right, by a signed notice in writing filed with the Commissioner, to waive the restrictions provided in subsection (a) o n the assessment and collection of the whole or any part of the deficiency . (e) INCREASE OF DEFICIENCY AFTER NOTICE M .IILED.-The Board I ncr ease of def ici ency shall have jurisdicti on to redetermin e the correct amount of the after nonce mailed . de ficiency even if the amount so r edetermined is g reater than the Board authorized t o amount of the deficiency, notice of which has been mailed to the amounin"n e correct do nor, and to dete rmine whether an y additional amo unt or addition to the tax should be assessed, if claim therefor is asserted by the Com- missi oner at or before the hearing or a rehearing . (f) FURTHER DEFICIENCY LETTERS RESTRICTED .-If the Commis- Further notices re• si oner has mailed to the donor not ice of a deficie ncy as provided stricted. i n subsection (a) of this section, and the donor files a petition with the Board within the time prescribed in such subsection, the Com- missioner shall have no right to determine any additional deficiency Exception in case of in respect of the same calendar year, except in the case of fraud, fraud . an d except as provi ded in subsection (e) of this sec tion, relating to assertion of greater deficiencies before the Board, or in section Jeopardy assess- 5 14( c), re lat ing to the making of jeopardy assessments . If the n' Pal,p.252 . donor is notified that, on account of a mathematical error appearing Mathematical error . up on the face of th e return, an amou nt of tax in exc ess of that shown up on the return is due, and that a n assessment of the tax has bee n or will be made on the basis of what would have been the correct amount of tax but for the mathematical error, such notice shall not be considered (for the purposes of this subsection, or of subsection (a) of this section, prohibiting assessment and collection until notice of deficiency has been mailed, or of section 528(c), prohibit ing post, p.258. cr edits or refunds after petition to the Board of Tax Appeals) as a notice of a deficiency, and the donor shall have no right to file a petition with the Board based on such notice, nor shall such assess- ment or collection be prohibited by the provisions of subsection (a) of this section . (g) JUR ISD ICT ION OVE R OTHER CALENDAR YEARS .-The Board in Juri sdi cti on o ver redetermining a deficiency in respect of any calendar ear shall other calend ar years . co nsider such fact s with relation to the taxes for other' ca lendar ye ars as may be ne cessary correctl y to redetermine the amount of su ch deficiency, bu t in so doing sha ll have no juris diction to deter- mine whether or not the tax for any other calendar year has been overpaid or und erpaid . (h) FINAL DECISIONS OF BOARD.-For the purposes of this title the Final date on which a decision of the Board becomes final shall be deter- voi.41,p, no. mined according to the provisio ns of section 1005 of the Revenue Act of 1926. (1) EXTENSION OF TI ME FOR PA YME NT OF DEFICIENCIES :Where it Time extended for pay men t of d eli. is shown to the satisfaction of the Commissioner that the payment eiencles. of a deficiency upon the date prescribed for the pay ment th ere of will result in undue hardship t o the donor the Commissioner, with ha ohipvoid undue the approval of the Secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regula tions, or to fraud with i ntent to evade t ax), may grant a n extension for the payment of such deficiency or any part thereof for a period not in 1 1
