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CHAPTER VI-NATIONAL WAGE STABILIZATION BOARD
CROSS REFERENCE: For regulations implementing functions transferred to the Treasurv Department, see Part 1003 of this title,
CHAPTER VIII-COMMISSIONER OF INTERNAL REVENUE
N. B.: Dates appearing in the citations of source of documents codified in this chapter, such as dates of issuance, approval, or effectiveness, are obtained from the original document. For general statutory provisions governing effective dates, validity, and constructive notice see section 7 of the Federal Register Act (49 Stat. 502; 44 U.S.C, 307) and sections 3 and 4 of the Administrative Procedure Act (60 Stat. 238; 5 U.S.C. 1002, 1003).
NOTE: Other regulations issued by the Commissioner of Internal Revenue appear in Title 26, Chapter I.
CROSS REFERENCES: Regulations, with respect to stabilization of wages issued by the Economic Stabilization Director, Title 32, Part 4001.
Salaries and wages of agricultural labor, Title 29, Chapter LX.
Part 1001 Income Tax Unit. (Amended] 1002 Stabilization of salaries. (Amended) 1003 Procedure relative to determination that salaries or wages subject to jurisdic
tion of National Wage Stabilization Board were paid in contravention of act of October 2, 1942, as amended. [Added]
ABBREVIATIONS: The following abbreviations are used in this chapter:
SOURCE: $$ 1003.1 to 1003.11, Inclusive, contained in Treasury Decision 5553, Commissioner of Internal Revenue, approved by the Acting Secretary of the Treasury, Mar. 7, 1947, 12 F.R. 1721, as amended by Treasury Decision 5579, Commissioner of Internal Reyenue, approved by the Acting Secretary of the Treasury, Oct. 10, 1947, 12 F.R. 6783.
CODIFICATION: In Part 1003, the words “Salary Stabilization Unit" wherever they appear, were changed to read "Income Tax Unit," and the words "Deputy Commissioner of the Salary Stabilization Unit” or the words "Head, Salary Stabilization Unit,” were changed to read “Deputy Commissioner of the Income Tax Unit," by Treasury Decision 6579, Commissioner of Internal Revenue, approved by the Acting Secretary of the Treasury, Oct. 10, 1947, 12 F.R. 6783.
$ 1003.1 Preliminary investigation. Upon receipt of information indicating a possible contravention of the act, the Head of the Regional Office, in whose jurisdiction the employer is located, shall institute an investigation. This investigation may be made by a representative of the Income Tax Unit, Internal Reyenue Agent or any other employee of the Bureau of Internal Revenue.
If, upon review of the report of investigation, the Head of the Regional Office is satisfied that the salary or wage payments in question were not made in contravention, he shall so notify the employer and refer the case to the Commissioner for review.
g 1003.2 Submission of report. If, upon review of the report of investigation, the Head of the Regional Office believes that the salary or wage payment was made in contravention, he shall submit a report, in detail, to the Commissioner, together with the original report of investigation. The employer, if he so desires, may have a conference in the Regional Office prior to the submission of the report to the Commissioner.
$ 1003.3 Preliminary notice. If, upon consideration of the report of the Head of the Regional Office, the Commissioner is satisfied that there is reasonable cause for believing that a salary or wage payment has been made in contravention of the act, a preliminary notice to such effect shall be sent to the employer. Such preliminary notice shall contain a concise statement of the nature of the alleged contravention payment and the employer shall have an opportunity, within the time specified, to submit additional evidence and for conference.
$ 1003.4 Final notice. If no reply is received by the Commissioner within the specified time, or the additional evidence, if any is submitted, is not sufficient to warrant any change in the preliminary notice, a final notice shall be sent to the employer by registered mail ordering the employer to show cause why the alleged salary or wage payments shall not be held in contravention of the act. Such notice shall contain a concise statement of the nature of the alleged contravention pagments and advise the employer of his right to have a hearing, if one is requested at the time of filing the answer, and that answer, under oath, to the notice shall be made by the employer within the time specified in the final notice. Unless a hearing is requested at the time of filing the answer, the hearing shall be deemed to have been waived. Upon good cause shown, the time for answering the final notice may be extended by the Commissioner.
If no answer is received within the time specified in the final notice, or as extended, a notice of the determination with respect to contravention will be issued by the Commissioner by registered mail.
$ 1003.5 Notice of hearing. If a hearing is requested, notice of the hear. ing shall be sent by registered mail to the employer not less than 15 days prior to the date of the hearing. Such notice shall contain (a) a statement of the time and place of hearing; (b) the name of the hearing officer; (c) a concise statement of the allegations of fact which constitute the basis for the proceeding; (d) a statement that the employer may be represented by counsel and given full opportunity to present written or oral testimony and to examine and cross-examine witnesses on all matters relating to the charge and (e) a statement informing the employer that failure to appear will not preclude the Commissioner from taking testimony, receiving efi. dence and making findings and recommendations with respect to the charges.
For good cause shown, the date of the hearing may be postponed.
$ 1003.6 Hearing officer. The Commissioner, or the Deputy Commissioner of the Income Tax Unit, may conduct hearings, or may, in writing, authorize some official or employee of the Bureau of Internal Revenue as a hearing officer to conduct and hold hearings and make findings of fact as hereinafter provided. $ 1003.7 Conduct of hearing. Attempt should be made by the parties to stipulate with respect to such facts with which there is no substantial dispute.
The parties shall have every opportunity to present and introduce such evidence as they deem necessary in support of their positions.
The hearing officer shall afford the parties reasonable opportunity for examination of witnesses.
Before closing a hearing, the hearing officer shall inquire of each party whether he has any further evidence to offer.
The hearing officer at his discretion may, at the close of the hearing, allow a short period for presentation of oral argument or for summary of the facts disclosed at the hearing, and may allow briefs to be filled within a period prescribed by him, such period not to exceed 15 days.
The employer may, at his own expense, provide for the taking of a stenographic report of the hearing, in which case a copy shall be furnished without cost to the hearing officer.
$ 1003.8 Findings of fact and recommendations. Within a reasonable time after the conclusion of the hearing, the hearing officer shall prepare findings of fact in which he shall state briefly the issues involved and his recommendation. Such findings of fact and recommendation shall be transmitted to the Commissioner and a copy shall be transmitted to the employer.
$ 1003.9 Determination by the Commissioner. After consideration of the
findings and recommendation of the hearing oficer, the Commissioner shall determine whether the salary or wage payments in question were made in contravention of the act. A copy of such determination shall be sent by registered mail to the employer.
$ 1003.10 Petition for reconsideration. Within 15 days after the mailing of notice of determination of contravention by the Commissioner, the employer may file with the Commissioner a petition for reconsideration of such determination. This petition may be accompanied by any affidavits or briefs which the employer desires to submit. Within a reasonable time after receiving such request for reconsideration, the Commissioner may afirm, modify or reverse his original determination or direct a further hearing to be held. Such further hearing shall follow the procedure prescribed for the original hearing. After consideration of the findings of fact of the second hearing, the Commissioner shall issue his determination as to whether the salary or wage payments were made in contravention of the act.
$ 1003.11 Determination of contravention. The Deputy Commissioner of the Income Tax Unit, or any other duly authorized employee of the Bureau of Internal Revenue, may act for the Commissioner in making determinations of contravention, except that if the Deputy Commissioner of the Income Tax Unit is the hearing officer, the determination of contravention shall be made by the Commissioner.
CHAPTER IX-DEPARTMENT OF AGRICULTURE
(Agricultural Labor) [Transferred] CODIFICATION: All the functions, duties and powers of the Secretary of Agriculture relating to enforcement of agricultural wage and salary regulations and orders issued pursuant to the Stabilization Act of 1942, as amended, were transferred to the Secretary of the Treasury, by Directive 161, Temporary Controls Administrator, May 29, 1947, 12 FR. 3725. (See Title 32, $ 4001.22, infra)