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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 Revenue, 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 Revenue 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,

$ 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 payments 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 hearing 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 oficer; (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 evidence 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 filed 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.

8 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 affirm, 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 F.R. 3725. (See Title 32, $ 4001.22, infra)

CHAPTER X-NATIONAL MEDIATION BOARD

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).

Part
1206 Notices in re: Railway Labor Act. (Amended]
1208 Handling representation disputes under the Railway Labor Act. [Added]

ABBREVIATIONS: The following abbreviations are used in this chapter:
FR. Federal Register
Reg. Regulation
Sec. Section
Stat. Statutes at Large
U.S.C. United States Code

PART 1206—NOTICES IN RE: RAIL- organization or individual receives a maWAY LABOR ACT

jority of the legal votes cast, or in the Sec.

event of a tie vote, a second or run-off 1206.4 Substantive rules. (Revised]

election shall be held forthwith: Pro$ 1206.4 Substantive rules. The only

vided, That a written request by an in

dividual or organization entitled to apsubstantive rules issued by the National

pear on the run-off ballot is submitted to Mediation Board are those authorized under section 2, Ninth, of the Railway

the Board within ten (10) days after the

date of the report of results of the first Labor Act to implement the procedure of determining

election. employee representation. (Sec. 2, Ninth, 44 Stat. 577 as amended

(b) In the event a run-off election is by 48 Stat. 1188; 45 U.S.C. 152) [Reg.,

authorized by the Board, the names of Apr. 10, 1947, 12 F.R. 2451]

the two individuals or organizations

which received the highest number of PART 1208_HANDLING REPRESEN., votes cast in the first election shall be TATION DISPUTES UNDER THE

placed on the run-off ballot, and no blank

line on which voters may write in the RAILWAY LABOR ACT [ADDED]

name of any organization or individual Sec.

will be provided on the run-off ballot. 1208.1 Run-off elections.

(c) Employees who were eligible to 1208.2 Percentage of valid authorizations vote at the conclusion of the first elecrequired to determine existence of

tion shall be eligible to vote in the runa representation dispute.

off election except (1) those employees 1208.3 Age of authorization cards. 1208.4 Recent elections.

whose employment relationship has ter1208.5 Necessary evidence of intervenor's

minated, and (2) those employees who interest in a representation dis

are no longer employed in the craft or pute.

class. 1208.6 Eligibility of dismissed employees to vote.

$ 1208.2 Percentage of valid authori1208.7 Construction of rules.

zations required to determine existence 1208.8 Amendment or rescission of rules. of a representation dispute. (a) Where

the employees involved in a representaAUTHORITY: $$ 1208.1 to 1208.8, inclusive, issued under 44 Stat. 577, 48 Stat. 1185; 49

tion dispute are represented by an inU. S. C. 151 et seq.

dividual or labor organization, either lo

cal or national in scope, and are covered SOURCE: $ $ 1208.1 to 1208.8, inclusive, con

by a valid existing contract between such tained in Regulations, National Mediation Board, May 1, 1947, 12 F.R. 3083.

representative and the carrier, a show

ing of proved authorizations (checked $ 1208.1 Run-of elections. (a) If in and verified as to date, signature, and an election among any craft or class no employment status) from at least a ma

jority of the craft or class must be made before the National Mediation Board will authorize an election or otherwise determine the representation desires of the employees under the provisions of section 2, Ninth, of the Railway Labor Act.

(b) Where the employees involved in à representation dispute are unrepresented, a showing of proved authorizations from at least thirty-five (35) percent of the employees in the craft or class must be made before the National Mediation Board will authorize an election or otherwise determine the representation desires of the employees under the provisions of section 2, Ninth, of the Railway Labor Act.

$ 1208.3 Age of authorization cards. Authorizations must be signed and dated in the employee's own handwriting or witnessed mark. No authorizations will be accepted by the National Mediation Board in any employee representation dispute which bear a date prior to one year before the date of the application for the investigation of such dispute.

$ 1208.4 Repeat elections. The National Mediation Board will not commence the investigation of a representation dispute for a period of two (2) years from the date of a certification hereafter issued covering the same craft or class of employees on the same carrier in which a representative was certified except in unusual or extraordinary circumstances.

$ 1208.5 Necessary evidence of intervenor's interest in a representation dispute. In any representation dispute under the provisions of section 2, Ninth, of the Railway Labor Act, an intervening individual or organization must produce proved authorizations from at least thirty-five (35) percent of the craft or class of employees involved to warrant

placing the name of the intervenor on the ballot.

$ 1208.6 Eligibility of dismissed employees to vote. Dismissed employees whose requests for reinstatement account of wrongful dismissal are pending before proper authorities, which includes the National Railroad Adjustment Board or other appropriate adjustment board, are eligible to participate in elections among the craft or class of employees in which they are employed at time of dismissal. This does not include dismissed employees whose guilt has been determined, and who are seeking reinstatement on a leniency basis.

$ 1208.7 Construction of rules. These rules and regulations shall be liberally construed to effectuate the purposes and provisions of the act.

$ 1208.8 Amendment or rescission of rules. (a) Any rule or regulation may be amended or rescinded by the Board at any time.

(b) Any interested person may petition the Board, in writing, for the issuance, amendment, or repeal of a rule or regulation. An original and three copies of such petition shall be filed with the Board in Washington, D. C., and shall state the rule or regulation proposed to be issued, amended, or repealed, together with a statement of grounds in support of such petition.

(c) Upon the filing of such petition, the Board shall consider the same, and may thereupon either grant or deny the petition in whole or in part, conduct an appropriate hearing thereon and make other disposition of the petition. Should the petition be denied in whole or in part, prompt notice shall be given of the denial, accompanied by a simple statement of the grounds unless the denial is self explanatory.

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