...-when such return is filed. The exception to this provision is in section 250 (d), which provides that, in the case of a false or fraudulent return with intent to evade the tax, or a failure to file a required return, the amount of tax may be determined, assessed, and...

...of such taxes shall be begun after the expiration of five years after such taxes became due. (2) In case of a false or fraudulent return with intent to evade tax, of a failure to file a return within the time required by law, or of a willful attempt in any manner...

...this connection it is significant that section 278 (a) of the Revenue Act of 1924 provides that, upon failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment at any time. Thus,...

...v. Kemp (C. C. А. Тех. 1926) 12 F.(2d) 7, certiorari § 1058. Same; false or fraudulent returns. In the case of a false or fraudulent return with intent...failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. (June...

...STATES. June "That in the case of a false or fraudulent ceedings not inconsistent with this opinion, return with intent to evade tax, or of a failure to file a required return, the amount of _ tax: due may be determined, assessed, and ~ collected, and a suit...

...of such taxes shall be begun after the expiration of five years after such taxes became due. (2) In case of a false or fraudulent return with intent to evade tax, of a failure to file a return within the time required by law, or of a willful attempt in any manner...

...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding...

...tax." Section 278 (a) states that "in the case of a false or fraudulent return with intent to evade or of a failure to file a return the tax may be assessed, or proceeding in court for collection of such tax may be begun without assessment at any time." The inference...

...collected at the same time and in the same manner and as a part of the tax." Section 278 (a) states that "in the case of a false or fraudulent return with intent to evade or of a failure to file a return the tax may be assessed, or proceeding in court for collection of...

...of such taxes shall be begun after the expiration of five years after such taxes became due. (b) In case of a false or fraudulent return with intent to evade tax, of a failure to file a required return, or of a willful attempt in any manner to defeat or evade tax,...