 | Congress. Internal Revenue Taxation Joint Committee - 1958 - 140 pages
...276 (a),' which provides that an assessment may be made without regard to the statute of limitations in "the case of a false or fraudulent return with...intent to evade tax or of a failure to file a return. . . ." In my judgment, a taxpayer who files a return on one form rather than another because the Commissioner... | |
 | United States. Tax Court - 1958 - 1388 pages
...return is of itself sufficient 1 SEC. 276. SAME— EXCEPTIONS. (a) FALSE RBTOBN OB No RETOHH. — In tbe case of a false or fraudulent return with Intent to evade tax or a failure to file a return the tax may be assessed, or a proceeding In court for the collection of... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pages
...of the tax without regard to the statute of limitations in case of a failure to file a return or in case of a false or fraudulent return with intent to evade tax. This purpose of the proposal was related to the full Committee in the following colloquy between Congressman... | |
 | United States. Tax Court - 1961 - 1340 pages
...upon. •SEC. 276 (a)'. FALSE RETURN OH No RETURN. — In the case of a false or fraudulent retnrn with Intent to evade tax or of a 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. The... | |
 | United States. Tax Court - 1961 - 1220 pages
...purchases, were embezzled by its officers. 'SEC. 278. SAME— EXCEPTIONS. (a) FALSB RETDBN OB No RRTUBH. — In the case of a false or fraudulent return with Intent to evade tax or of a failure to Die a return the tax may be aasenBed. or a proceeding In court for the collection of such tax may be... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 pages
...collection of such tax may be begun without assessment, at any time. (3) No return. — In the case of 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. (4)... | |
 | United States. Tax Court - 1963 - 1180 pages
...assessment and collection). * • • •SEC. 278. SAME— EXCEPTIONS. (a) FALSE RETURN OR No RETTRN. — In the case of a false or fraudulent return with Intent...evade tax or of a failure to file a return the tax may he assessed, or a proceeding In court for the collection of such tax may lie begun without assessment,... | |
 | United States. Tax Court - 1963 - 1190 pages
...collection). • • • 'SEC. 276. SAME— EXCEPTIONS. (a) FALSE RETURN OR No RETURN. — In the case of n false or fraudulent return with Intent to evade tax or of a failure to file a return the tux may he assessed, or a proceeding in court for the collection of such tax may be begun without assessment,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1965 - 1274 pages
...court for the collection of such tax mny be boijun without assessment, at any time. "(d) In the case of failure to file a return, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at anv time. period... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 374 pages
...court for the collection of such tax may be begun without assessment, at any time. "(d) In the case of failure to file a return, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time. (e) Where,... | |
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In the case of a false or fraudulent return with Intent to evade tax or of a 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. 
