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" The Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury, may compromise any civil or criminal case arising under the internal revenue laws... "
Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ... - Page 61
by United States. Bureau of Internal Revenue - 1936 - 84 pages
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Cases Decided in the Court of Claims of the United States, Volume 61

United States. Court of Claims - Law reports, digests, etc - 1926 - 1122 pages
...provision for compromise of taxes is section 3229, Revised Statutes, and reads as follows: "SECTION 3229. (Compromises.) The Commissioner of Internal Revenue,...suit thereon ; and, with the advice and consent of the said Secretary and the recommendation of the Attorney General, he may compromise any such case...
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...of the Court except as contained in section 3229 of the Revised Statutes, which reads as follows: " The Commissioner of Internal Revenue, with the advice...suit thereon ; and, with the advice and consent of the said Secretary and the recommendation of the Attorney General, he may compromise any such case...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...liability under the internal-revenue laws. 4. On September 7, 1920, also pursuant to section 3229. RS, the Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury, accepted the offer of $50,000, " as advised by the Solicitor of Internal Revenue." If you desire further...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1873 - 668 pages
...the case of the "Active," the claim of the United States against the obligors can be compromised by the Commissioner of Internal Revenue with the advice and consent of the Secretary of the Treasury. If the money paid in the case of the "Active" is accepted by the Department, it may be desirable that...
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The Central Law Journal, Volume 12

Law - 1881 - 638 pages
...conspiracy the principal in the obligation sued on was a moving, active party. Sec. 3229 provides: "The commissioner of internal revenue, with the advice...commencing suit thereon; and with the advice and consent of the said secretary, and the recommendation of the attorney -general, he may compromise any such case...
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The Central Law Journal, Volume 92

Law - 1921 - 510 pages
...the internal revenue laws is bringing into prominence that section of federal statutes which permits the Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury to compromise any civil or criminal case arising under the internal revenue laws instead of commencing...
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Wisconsin Reports: Cases Determined in the Supreme Court of Wisconsin, Volume 43

Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frderick C. Seibold - Law reports, digests, etc - 1878 - 764 pages
...revenue, with the consent of the secretary of the treasury, to compromise any civil or criminal case under the internal revenue laws, instead of commencing suit thereon, and, with like consent, and on the recommendation of the attorney general, to compromise any such case after...
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Albany Law Journal, Volume 17

Law - 1878 - 560 pages
...internal reveuue.with consent of the secretary of the treasury ,to compromise any civil or criminal case under the internal revenue laws, instead of commencing suit thereon, and, with like consent, under the recommendation of the attorney-general, to compromise any such case after suit...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

Law reports, digests, etc - 1920 - 2100 pages
...* shall be forfeited to the United States." Under section 5952, Comp. St. 1918 (section 3229, RS), the Commissioner of Internal Revenue, with the advice...the Secretary of the Treasury, may compromise any criminal or civil case arising under the internal revenue laws. The question for decision here is whether...
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volume 24

United States. Congress. House - United States - 1882 - 810 pages
...part of a judgment may be released, in the following sections of the Revised Statutes : "SEC. 3229. The Commissioner of Internal Revenue, with the advice...the Secretary of the Treasury, may compromise any dril or criminal case агшпц under the internal-revenue laic* imtead o/ cornMiddle District of...
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