 | United States. Congress. House. Merchant Marine and Fisheries - 1949 - 152 páginas
...provisions of section 902 of this Act. Such adjustments, compromises, settlements, and payments hereunder shall be final and conclusive, and except upon a showing...malfeasance, or misrepresentation of a material fact, shall not be reopened, modified, or disregarded by any officer, agent, or employee of the United States.... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 páginas
...Commissioners within such time as may be stated in such agreement, or later agreed to, such agreement shall he final and conclusive and except upon a showing of...malfeasance, or misrepresentation of a material fact— the case shall not be reopened as to the matters agreed upon or the agreement modified ; and in any... | |
 | United States. Congress. House Merchant Marine and Fisheries - 19?? - 142 páginas
...so far as vessels are concerned, and that such adjustments, compromises, settlements, and payments shall be final and conclusive, and, except upon a...showing of fraud or malfeasance, or misrepresentation of material fact, shall not be reopened, modified, or disregarded by any officer, agent, or employee of... | |
 | 1998 - 214 páginas
...estate for whom he acts) in respect of any internal revenue tax for any taxable period. Such agreement, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, shall be final and conclusive. (2) Closing agreements under section 7121 of the Code may relate to... | |
 | 1984 - 426 páginas
...estate for whom he acts) in respect of any internal revenue tax for any taxable period. Such agreement, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, shall be final and conclusive. (2) Closing agreements under section 7121 of the Code may relate to... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...Secretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a...malfeasance, or misrepresentation of a material fact— Sec. 376O. (b) (1) The case shall not be reopened as to the matters agreed upon or the agreement modified,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1965 - 1274 páginas
...conclusive and — except upon a showing of fraud, malfeasance, or misrepresentation of a material fact — the case shall not be reopened as to the matters agreed upon or the agreement modified; and in any suit or proceeding relating to the tax liability of the taxpayer such agreement shall not... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 374 páginas
...conclusive and — except upon a showing of fraud, malfeasance, or misrepresentation of a material fact — the case shall not be reopened as to the matters agreed upon or the agreement modified; and in any suit or proceeding relating to the tax liability of the taxpayer such agreement shall not... | |
 | United States. Congress. House. District of Columbia - 1968 - 278 páginas
...conclusive and — except upon a showing of fraud, malfeasance, or misrepresentation of a material fact — the case shall not be reopened as to the matters agreed upon or the agreement modified ; and in any suit or proceeding relating to the tax liability of the taxpayer such agreement shall... | |
 | United States. Internal Revenue Service - 1973
...provides that: * * * If such agreement is approved by the Secretary or his delegate * * • such agreement shall be final and conclusive, and, except upon a...modified by any officer, employee, or agent of the United States • " * The purpose of section 7121 of the Code is to provide a means of settling controversies... | |
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... (b) FINALITY. — If such agreement is approved by the Secretary, the Under Secretary, or an Assistant Secretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon... 
