PUBLIC LAWS-CH. 289-MAY 28, 1938 Increase of defi- ciency after notice mailed. Further deficiency letters restricted. Exceptions. Post, p. 537. Mathematical error, not a notice of defi- ciency. Credits or refunds. Post, p. 545 . Jurisdiction over other taxable years. Final decisions of Board. 44 Stat. 110. Prorating of defi- ciency to installments. Post, p. 537 . Extension oftime for payment of deficien- cies. sioner, to waive the restrictions provided in subsection (a) of this section on the assessment and collection of the whole or any part of the deficiency. (e) INCREASE OF DEFICIENCY AFE-r NOTICE MALED. - The Board shall have jurisdiction to redetermine the correct amount of the defi- ciency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be assessed-if claim therefor is asserted by the Com- missioner at or before the hearing or a rehearing. (f) FURTHER DEFICIENCY LETERs RESTRICTED. -I f the Commis- sioner has mailed to the taxpayer notice of a deficiency as provided in subsection (a) of this section, and the taxpayer 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 in respect of the same taxable year, except in the case of fraud, and except as provided in subsection (e) of this section, relating to asser- tion of greater deficiencies before the Board, or in section 273 (c), relating to the making of jeopardy assessments. If the taxpayer is notified that, on account of a mathematical error appearing upon the face of the return, an amount of tax in excess of that shown upon the return is due, and that an assessment of the tax has been 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 sec- tion, prohibiting assessment and collection until notice of deficiency has been mailed, or of section 322 (c) prohibiting credits or refunds after petition to the Board of Tax Appeals) as a notice of a defi- ciency, and the taxpayer shall have no right to file a petition with the Board based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. (g) JURISDICTION OVER OTHER TAXABLE YEARs.- The Board in redetermining a deficiency in respect of any taxable year shall con- sider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount of such defi- ciency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other taxable year has been overpaid or underpaid. (h) FINAL DECISIONS OF BOARD. -For the purposes of this title the date on which a decision of the Board becomes final shall be deter- mined according to the provisions of section 1005 of the Revenue Act of 1926. (i) PRORATING OF DEFICIENCY TO INSTALLMENTS.-If the taxpayer has elected to pay the tax in installments and a deficiency has been assessed, the deficiency shall be prorated to the four installments. Except as provided in section 273 (relating to jeopardy assessments), that part of the deficiency so prorated to any installment the date for payment of which has not arrived, shall be collected at the same time as anas s part of such installment. That part of the deficiency so prorated to any installment the date for payment of which has arrived, shall be paid upon notice and demand from the collector. (j) EXTENSION OF TIME FOR PAYMENT OF DEFICIExCIES. -Where it is shown to the satisfaction of the Commissioner that the payment of a deficiency upon the date prescribed for the payment thereof will result in undue hardship to the taxpayer the Commissioner, under regulations prescribed by the Commissioner, with the approval of the Secretary, may grant an extension for the payment of such deficiency for a period not in excess of eighteen months, and, in exceptional cases, for a further period not in excess of twelve months. 536 [52 STAT.
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