 | United States. Congress. House. Committee on the District of Columbia - 1971 - 966 pages
...by law for the filing thereof shall be considered as filed on such last day. (b) FALSE 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 tax may be begun without assessment, at any time. (c)... | |
 | United States. Tax Court - 1974 - 862 pages
...6653(b) would be defeated where it ought to apply. With regard to section 6501(c)(l), it provides that in the case of a false (or fraudulent) return with intent to evade tax, the statute of limitations is lifted. Here, too, we find sufficient Hendry's overall intent to evade... | |
 | United States. Tax Court - 1979 - 1364 pages
...pertinent part: SEC. 6501(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. Cir.... | |
 | United States. Congress. House. Committee on the District of Columbia - 1878 pages
...prescribed by law for the filing thereof shall be considered as filed on such last day. b) FALSE RKTUKN. — 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. (c)... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 962 pages
...by law for the filing thereof shall be considered as filed on such last day. (b) FALSE 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 tax may be begun without assessment, at any time. (c)... | |
 | 1949 - 430 pages
...three years after the return was filed. Exceptions to this period of limitation are as follows : (1) In case of a false or fraudulent return with intent to evade tax, the tax may be assessed at any time after such false or fraudulent return is filed. (2) In the event... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 778 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 - 1968 - 880 pages
...of such tax shall be oegun after the expiration of such period. "(b) FALSE RETURN OR No RETURN. — parent's insurance benefits on the basis of such deceased individual's wages and self-employment income, proceeding in court for the collection of such tax may be begun without assessment, at any time. "... | |
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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. 
