dissolved, the returns may be examined by any person who would have been entitled to examine them at the date of dissolution.*t [Part II, art. 2]

ESTATE AND GIFT TAX RETURNS FILED ON OR BEFORE JUNE 16, 1933

458.80 General. Estate tax returns and notices, and gift tax returns, shall be treated as privileged communications and shall not be inspected nor their contents disclosed, except as in §§ 458.81-458.86.*† [Part III, Introductory]

458.81 Inspection by executor or donor. Upon application to the Commissioner an estate tax return or notice may be inspected by the executor, or his successor in office, or by his duly authorized attorney in fact. Upon like application a gift tax return may be inspected by the donor or by his duly authorized attorney in fact.*+ [Part III, art. 1]

458.82 Disclosure of information by revenue officer. An internal revenue officer engaged in an official investigation of an estate tax or gift tax liability may disclose the returned value of any item or the amount of any specific deduction or other limited information, if such disclosure is necessary in order to verify the same or to arrive at a correct determination of the tax. This right of disclosure, however, is limited to the purposes of the investigation, and in no case extends to such information as the amount of the estate, the amount of tax, or other general data.*t [Part III, art. 2]

458.83 Inspection by State officers. Upon written application to the Commissioner, a return or notice may be exhibited, or information contained therein may be disclosed, to an officer of any State, for official use in connection with an estate, inheritance, legacy, succession, gift or other tax of the State, provided a like cooperation is given by the State to the Commissioner of Internal Revenue or his representatives for use in the administration of the Federal tax laws. Such officer may also be permitted to inspect schedules, lists, and other statements designed to be supplemental to or to become a part of, the original return, and other records and reports which contain information included or required by statute to be included in the return.* [Part III, art. 3]

458.84 Inspection by person having material interest. If any other person has a material interest in ascertaining any fact disclosed by the return, or in obtaining information as to the payment of the tax, he may make a written application to the Commissioner of Internal Revenue for such information, setting forth the nature of his interest and the purpose of the application. Thereupon, the Commissioner may permit an inspection of, or furnish a copy of the return, or may furnish such information as he deems advisable.* [Part III, art. 4]

458.85 Inspection by Government attorneys. Returns shall be open to inspection by a United States attorney or by an attorney of the Department of Justice in the course of his official duties. The

**For statutory and source citations, see note to § 458.60.

Page 1935

request for inspection shall be in writing and, except as provided in § 458.86, shall be addressed to the Commissioner, and shall state the purpose for which inspection is desired. It may be signed by the Attorney General, the Assistant to the Attorney General, an Assistant Attorney General, or a United States attorney.*t [Part III, art. 5]

458.86 Returns in custody of collector or revenue agent in charge. When the return is in the custody of a collector or internal revenue agent in charge, such collector or agent in charge may, upon like written request made to him, permit inspection thereof by a United States Attorney or an attorney of the Department of Justice. Upon written application to him such collector or agent in charge may also permit inspection by the executor or his successor in office, or his duly authorized attorney in fact, in case of estate tax returns, or the donor or his duly authorized attorney in fact in case of gift tax returns, in accordance with the regulations in this subpart.** [Part III, art. 6]

GENERAL PROVISIONS

458.90 Use of returns in litigation. The return of an individual, partnership, corporation, or fiduciary, or a copy thereof, may be furnished to a United States attorney for official use in proceedings before a United States grand jury or in litigation in any court, where the United States is interested in the result, or for use in preparation for such proceedings or litigation; or to an attorney of the Department of Justice, for like use, upon written request of the Attorney General, the Assistant to the Attorney General, or an Assistant Attorney General. When a return or copy is thus furnished, it must be limited in use to the purpose for which it is furnished and is under no condition to be made public except to the extent that publicity necessarily results from such use. The original return will be furnished only in exceptional cases, and then only when it is made to appear that the ends of justice may otherwise be defeated. Neither the original nor a copy of a return desired for use in litigation in court will be furnished where the United States Government is not interested in the result, but this provision is not a limitation on the use of copies of returns by the persons entitled thereto.** [Part IV, art. 1]

458.91 Furnishing of copies of returns. A copy of a return may be furnished to any person who is entitled to inspect such return upon written application therefor and the submission of evidence satisfactory to the Commissioner of his right to receive the same, except that when a return is in the custody of a collector or of an internal revenue agent in charge, such collector or agent in charge may furnish a copy of such return to a United States attorney, or an attorney of the Department of Justice, or to the taxpayer or his duly authorized attorney in fact, in accordance with the regulations in this subpart. Certified copies will be furnished only upon specific request therefor sent to the Commissioner at Washington.

Page 1936

**For statutory and source citations, see note to § 458.60.

The Commissioner may prescribe a reasonable fee for furnishing copies of returns.*t [Part IV, art. 2]

458.92 Supplemental documents, records and reports. Persons entitled to inspect returns may have access to information returns, schedules, lists, and other statements designed to be supplemental to, or to become a part of, the returns to which they are given access, and the Commissioner may, in his discretion, permit such persons to inspect other records and reports which contain information included or required by statute to be included in the return.*t [Part IV, art. 3]

SUBPART D-INSPECTION OF WRITTEN DECISIONS IN CASES OF OVERASSESSMENTS IN EXCESS OF $20,000

458.100 Overassessments in excess of $20,000. The Commissioner of Internal Revenue shall cause to be prepared a written decision in every case in which an overassessment (whether resulting in a refund, credit, or abatement) of an income or profits, or estate, or gift tax is allowed, in excess of $20,000, and such decision shall be considered a public record and shall be open to public inspection, during regular hours of business, in the office of the Commissioner of Internal Revenue or such office as he may designate. It shall give the amount of the overassessment and shall include a brief summary of the relevant facts and a citation of the authorities applicable thereto. The term "overassessment" as used in this paragraph covers only such allowances as are in substance overassessments. It does not refer (a) to an allowance of a judgment claim (b) to a refund, credit, or abatement allowed as a result of a decision (in the instant case) of a court or of the Board of Tax Appeals which has become final and is available for public inspection, (c) to the reduction of an assessment against an estate because of credits allowed for payments made to a State or Territory or the District of Columbia, or (d) to the satisfaction of the assessed amount whether or not in the form of an overassessment, as for instance, duplicate assessments representing the same liability made against a transferor and one or more transferees, or against each member of an affiliated group of corporations or against a person under more than one name, or against a person because of errors as to description or amount. Under no circumstances shall the provisions of this paragraph be construed as making any return, or any part thereof, open to inspection, or as authorizing the source of any income, gains, or profits, or the specific transactions resulting in losses or expenditures, to be made public; nor shall any of the information contained in any return or relating thereto be made public except in accordance with, and to the extent necessary in carrying out, the regulations in this subpart. (Sec. 257 (a), 44 Stat. 51; 26 U.S.C. 55 (a). Sec. 55, 45 Stat. 809, sec. 55, 47 Stat. 189, sec. 218 (h), 48 Stat. 209, sec. 55 (a), 48 Stat. 698, sec. 55, 49 Stat. 1671; 26 U.S.C. 55, and Sup. III) [Par. 16, T.D. 4359, Dec. 13, 1932, as amended by T.D. 4583, Aug. 29, 1935]

**For statutory and source citations, see note to § 458.60.

Page 1937

SUBPART E-EXECUTIVE ORDER NO. 7165, AUGUST 29, 1935

458.110 Executive order-preparation and publicity of written decisions in respect of overassessments of income, profits, estate, and gift taxes allowed in excess of $20,000. It is hereby ordered that written decisions in respect of overassessments of income, profits, estate, and gift taxes allowed in excess of $20,000 shall be prepared and shall be open to public inspection in accordance with the regulations prescribed by the Secretary of the Treasury amending paragraph 16 of Treasury Decision 4359, as amended (§ 458.100) and approved *this date. [E.O. 7165, Aug. 29, 1935]

PART 459-CLAIMS FOR PAYMENT OF JUDGMENTS AGAINST THE UNITED STATES

Section 459.1 Claims for judgments. Claims for the payment of judgments rendered by United States district courts and the United States Court of Claims against the United States representing taxes, penalties or other sums, should be executed on Form 843 in duplicate and filed directly with the Commissioner of Internal Revenue, Washington, D. C. The claimant should state the grounds of his claim under oath, giving the names of all parties to the suit, the cause of action, the date of its commencement, the date of the judgment, the court in which it was recovered, and its amount. To this affidavit there should be annexed two certified copies of the final judgment, and an itemized bill of the costs paid, receipted by the clerk or other proper officer of the court. In the case of a judgment rendered by the Court of Claims, there may be submitted in lieu of a certified copy of the final judgment, a certificate of judgment issued by the clerk of the court and two copies of the court's opinion, if any was rendered. (R.S. 321, 26 U.S.C. 1691 (a), 1701 (a) (2). R.S. 3220, as amended, 26 U.S.C. 1670 (a)) [T.D. 4262, Mar. 28, 1929]

Page 1938

Sec.

CHAPTER II-U. S. PROCESSING TAX

BOARD OF REVIEW

DEPARTMENT OF THE TREASURY

PART 601-RULES OF PRACTICE AND PROCEDURE

601.5 Initiation of a proceeding by pe 601.21 Motions.

EDITORIAL NOTE: For list of abbreviations used in this chapter, see note to § 601.1.

Section 601.1 Defined terms. When used in this part, the term(a) "Act" means the Revenue Act of 1936 (49 Stat. 1648).

(b) "Board" means the Board of Review established by Title VII of the Act.

(c) "Chairman" means the chairman of the Board.

(d) "Division" means a unit composed of one or more members of the Board assigned by the chairman.

(e) "Presiding officer" means a person designated and assigned to preside at a hearing pursuant to the provisions of the Act. (f) "Clerk" means the clerk of the Board.

(g) "Person" means: (1) an individual; (2) a trust or estate; (3) a partnership, including a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of the Act, a trust or estate or a corporation; (4) or a corporation, including associations, joint-stock companies, and insurance companies.

(h) "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.

(i) "Commissioner" means the Commissioner of Internal Revenue.

Page 1