52 STAT.] 75TH CONG. , 3D SESS.-CH. 289-MAY 28, 1938 (b) If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or col- lected without assessment) as a deficiency; but such amounts pre- viously assessed, or collected without assessment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax. SEC. 272 . PROCEDURE IN GENERAL. (a) PErITION TO BOARD OF TAX APPEALS.- I f in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by regis- tered mail. Within ninety days after such notice is mailed (not counting Sunday or a legal holiday in the District of Columbia as the ninetieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assess- ment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court. In the case of a joint return filed by husband and wife such notice of deficiency may be a single joint notice, except that if the Commis- sioner has been notified by either spouse that separate residences have been established, then, in lieu of the single joint notice, duplicate originals of the joint notice must be sent by registered mail to each spouse at his last known address. For exceptions to the restrictions imposed by this subsection, see- (1) Subsection (d) of this section, relating to waivers by the taxpayer; (2) Subsection (f) of this section, relating to notifications of mathematical errors appearing upon the face of the return; (3) Section 273, relating to jeopardy assessments; 4) Section 274, relating to bankruptcy and receiverships; and (5) Section 1001 of the Revenue Act of 1926, as amended, relating to assessment or collection of the amount of the defi- ciency determined by the Board pending court review. (b) COLLECTION OF DFICIENCY FOUND BY BOARD.- I f the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the collector. No part of the amount determined as a deficiency by the Commissioner but disallowed as such by the decision of the Board which has become final shall be assessed or be collected by distraint or by proceeding in court with or without assessment. (c) FAILUREr TO FILE PETrToN.- I f the taxpayer does not file a petition with the Board within the time prescribed in subsection (a) of this section, the deficiency, notice of which has been mailed to the taxpayer, shall be assessed, and shall be paid upon notice and demand from the collector. (d) WAIVER OF RESTRICTIONS.- The taxpayer shall at any time have the right, by a signed notice in writing filed with the Commis- Procedure in gen- sral. Notice of deficiency to taxpayer. Petition to Board of Tax Appeals for re- determination. No assessment until notice mailed to tax- payer. If petition filed. Proceedings to en- join assessment, etc. R. S. §3224. 26U.S.C.§1543. In case of joint return filed by hus- band and wife. Exceptions to re- strictions. PoA, p. 537. Podt, p. 538 . 44 Stat. 109. Collection of de- ficiency found by Board. Failre to file peti- tion. Waiver of restric- tion. 535
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