BOARD OF TAX APPEALS 161 before a division of the Board, neither the taxpayer nor the Commis- sioner shall be entitled to notice and opportunity to be heard before the Board upon review, except upon a specific order of the chairman. Hearings before the Board and its divisions shall be open to the public, and the testimony, and, if the Board so requires, the argument shall be stenographically reported. The Board is authorized to con- tract (by renewal of contract or otherwise) for the reporting of such hearings, and in such contract to fix the terms and conditions under which transcripts will be supplied by the contractor to the Board and to other persons and agencies. SEC. 1117. REPORTS AND DECISIONS. (a) REQUIREMENT.-A report upon any proceeding instituted be- fore the Board and a decision thereon shall be made as quickly as practicable. The decision shall be made by a member in accordance with the report of the Board, and such decision so made shall, when entered, be the decision of the Board. (b) INCLUSION OF FINDINGS OF FACT OR OPINIONS IN REPORT. -It shall be the duty of the Board and of each division to include in its report upon any proceeding its findings of fact or opinion or memo- randum opinion. The Board shall report in writing all its findings of fact, opinions and memorandum opinions. (c) DATE or DECISION. -A decision of the Board (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the Board. If the Board dis- misses a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the deficiency determined by the Commissioner, or if the Board dismisses a pro- ceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the Board, and the decision of the Board shall be held to be rendered upon the date of such entry. (d) EFFECT OF DECISION DISMISSING PETITION.-I f a petition for a redetermination of a deficiency has been filed by the taxpayer, a deci- sion of the Board dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Commis- sioner. An order specifying such amount shall be entered in the records of the Board unless the Board can not determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction. (e) EFFECT OF DECISION THAT TAX Is BARRED BY LIMITATION.- If the assessment or collection of any tax is barred by any statute of limitations, the decision of the Board to that effect shall be considered as its decision that there is no deficiency in respect of such tax. (f) FINDINGS OF FACT AS EVIDENCE.- The findings of the Board made in connection with any decision prior to February 26, 1926 shall, notwithstanding the enactment of the Revenue Act of 1926, 44 Stat. 9, continue to be prima facie evidence of the facts therein stated. (g) PROCEEDING FRIVOLOus.-Whenever it appears to the Board that proceedings before it have been instituted by the taxpayer merely for delay, damages in an amount not in excess of $500 shall be awarded to the United States by the Board in its decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax. (h) CRoss REFRENCES.- (1) For special provisions relating to reports of divisions, see section 1118. (2) For publication of reports, see section 1121. SEC. 1118 . PROVISIONS OF SPECIAL APPLICATION TO DIVISIONS. (a) HEARINGS, DETERMINATIONS, AND REPORTS.- A division shall hear, and make a determination upon, any proceeding instituted be- fore the Board and any motion in connection therewith, assigned to
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