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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. "
Reports of the Tax Court of the United States - Page 705
by United States. Tax Court - 1963
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...after the expiration of five years after such taxes became due. (b) FALSE RETURN OR NO RETURN. In case of a false or fraudulent return with intent to evade tax, or of a failure to file a return within the time required by law, the tax may be assessed, or a proceeding in court for the collection...
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U.S. Master Multistate Corporate Tax Guide, 2007

CCH Editorial - 2006 - 1671 pages
...was filed or the x shown to be due on the return was paid, whichever is later (Sec. 79-3230, KSA). In the case of a false or fraudulent return with intent to evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun at any time....
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The Tax Law of Associations

Bruce R. Hopkins - 2006 - 384 pages
...organization has not met the filing requirements of section 6033(a)(1) of the Code.54 In the case of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun without assessment, at any time.55 In...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - 2008 - 1624 pages
...collection of such tax may be begun without assessment, at any time. (3) No RETURN. hi 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)...
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