Instructions Concerning the Abatement And the Refunding of Taxes And ...
Instructions Concerning the Abatement And the Refunding of Taxes And ...
United States Office of Internal Revenue
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Whenever practicable, the affidavit or deposition should be taken before a collector or deputy collector of internal revenue, in which case reasonable notice should be given to the collector or deputy col- lector of the time fixed for taking the deposition or affidavit. It will be observed that these regulations relate to affidavits and depositions additional to those presented with the claim or matter in question, as now provided for under existing regulations. The foregoing regulations are no...t intended to preclude the ex- amination of witnesses before the Commissioner ; and he also reserves to himself the right to receive and consider affidavits as to which previous notice has not been given, where the reason for failure to give such notice shall appear to him to be sufficient, and also in other cases in which, from their exceptional character, or the character of the affidavit, he shall be satisfied that the rule should not be enforced. These reflations shall apply to all matters of the character first above mentioned, pending m this office on and after the 1st day of December next [1877].
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