National Paper Products Co. v. United States

The predecessor of appellant herein made its return of income and excess profits taxes for the year ending September 30, 1917, and paid the tax so reported. Thereafter it executed an unlimited waiver extending the time within which an additional assessment might be made. On April 11, 1923, the Commissioner of Internal Revenue made his order with respect to all unlimited waivers of the class filed by appellant, fixing their expiration date at April 1, 1924.

On February 28, 1924, a notice of deficiency in the 1917 taxes was given appellant, and appellant protested the proposed deficiency. On March 9, 1924, appellant telegraphed the Commissioner asking for an oral hearing on the protest. On March 15, 1924, appellant’s representative telegraphed the Commissioner again, suggesting April 9, 1924 as the date of hearing. Another telegram, dated March 17, 1924, was sent by appellant’s representative to the Commissioner, requesting “in interest of justice and equity” that the Commissioner “issue the necessary order for withholding collection of assessments until hearing at Washington”. It was further stated in the telegram that the “Government cannot be injured” thereby and that the…