 | 2000 - 816 pages
...J301.6501(c)-l Exceptions to general period of limitations on assessment and collection. (a) False return. In the case of a false or fraudulent return with intent to evade any tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun... | |
 | 1949 - 600 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, Walter Elbert Barton - 1950 - 1126 pages
...the return was filed. Sec. 1O16. (b) Exceptions.— Sec. 1O16. (b) (1) 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 tax may be begun without assessment, at any time. Sec.... | |
 | United States. Internal Revenue Service - 1956 - 1348 pages
...collection of such tax may be begun without assessment, at any time. (c) No return. — In the case 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 after... | |
 | 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... | |
 | 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. 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. 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. 
