 | United States. Congress. House. District of Columbia - 1968 - 278 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,... | |
 | United States. Tax Court - 1945 - 1518 pages
...year to 1 Revenue Act of 1928 — SBC. 276. SAME— EXCEPTIONS. (a) False return or no return. — 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 a tax may be begun without assessment, £t any time.... | |
 | United States. Tax Court - 1961 - 1226 pages
...EXCEPTIONS. (a) FALBI RETCBR OB No RETCRX. — In the case of a false or fraudulent return with atent to evade tax or of a failure to file a return the tax may be assesRed. or a procrdlng in court for the collection of such tax may be begun without assessment, at... | |
 | United States. Internal Revenue Service - 1979 - 664 pages
...prescribed) . Section 6501 (c) of the Code provides, in part, that the tax may be assessed at any time (1) in the case of a false or fraudulent return with intent to evade tax, (2) in the case of a willful attempt in any manner to defeat or evade tax imposed by Title 26 (other... | |
 | United States. Internal Revenue Service - 1973 - 824 pages
...proceeding in court for the collection of such tax may be begun without assessment, at any time, ( 1 ) in the case of a false or fraudulent return with intent to evade tax, ( 2 ) in the case of a willful attempt in any manner to defeat or evade certain taxes, or (3) in the... | |
 | United States. Tax Court - 1959 - 1470 pages
...the return was filed, but, pursuant to section 276 (a) , in the case of a false or fraudulent return or of a failure to file a return, the tax may be assessed at any time. Accordingly, if petitioners had not filed their so-called delinquent returns, there would... | |
 | 1969 - 372 pages
...the 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. Internal Revenue Service - 1977
...for the assessment and collection of tax. However, section 6501 (c) (3) provides that, in the case of h individual has received an amount of emergency compen proceeding in court for the collection of such tax may be begun without assessment, at any time. Section... | |
 | United States. Tax Court - 414 pages
...on or after the date prescribed) * * * ******* (c) EXCEPTIONS.— (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. As... | |
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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. 
