reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 1694 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter II - Proceedings by Taxpayer|§ 1694. Civil action to clear title to property

 Obtaining leave to file  (a)  (1) Request for institution of proceedings by Virgin Islands. Any person having a lien upon or any interest in the property referred to in section 1663 of this title notice of which has been duly filed of record in the office of the recorder of deeds in the judicial division in which the property is located, prior to the filing of notice of the lien of the Virgin Islands as provided in section 1033 of this title, or any person purchasing the property at a sale to satisfy such prior lien or interest, may make written request to the Director to authorize the filing of a civil action as provided in section 1663 of this title. (2) Petition to court. If the Director fails to authorize the filing of such civil action within 6 months after receipt of such written request, such person or purchaser may, after giving notice to the Director, file a petition in the proper court of the Virgin Islands, praying leave to file a civil action for a final determination of all claims to or liens upon the property in question. (3) Court order. After a full hearing in open court, the court may in its discretion enter an order granting leave to file such civil action, in which the government of the United States Virgin Islands and all persons having liens upon or claiming any interest in the property shall be made parties. Adjudication  (b) Upon the filing of such civil action, the court shall proceed to adjudicate the matters involved therein, in the same manner as in the case of civil actions filed under section 1663 of this title. For the purpose of such adjudication, the assessment of the tax upon which the lien of the Virgin Islands is based shall be conclusively presumed to be valid. Costs  (c) All costs of the proceedings on the petition and the civil action shall be borne by the person filing the civil action.
V.I. Code tit. 33, § 1731 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter III - Judicial Review|§ 1731. Fee for filing petition

 The district court is authorized to impose a fee in an amount not in excess of $10 to be fixed by the district court for the filing of any petition for the redetermination of a deficiency.
V.I. Code tit. 33, § 1732 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter III - Judicial Review|§ 1732. Representation of parties

 In all proceedings before the district court which are authorized by this Part or by the Virgin Islands income tax law, the Director shall be represented by the United States attorney and the taxpayer shall be represented in accordance with the rules of practice prescribed by the district court.
V.I. Code tit. 33, § 1733 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter III - Judicial Review|§ 1733. Rules of practice, procedure and evidence

 The proceedings of the district court which are authorized by this Part or by the Virgin Islands income tax law, shall be conducted in accordance with— (1) such rules of practice and procedure (other than rules of evidence) as the district court may prescribe; and (2) the rules of evidence applicable in trials without a jury in the district court.
V.I. Code tit. 33, § 1734 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter III - Judicial Review|§ 1734. Burden of proof in fraud cases

 In any proceeding authorized by this Part or by the Virgin Islands income tax law which involves the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Director.
V.I. Code tit. 33, § 1735 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter III - Judicial Review|§ 1735. Service of process

 The mailing by registered mail of any pleading, decision, order, notice, or process in respect of proceedings authorized by this Part or by the Virgin Islands income tax law before the district court shall be held sufficient service of such pleading, decision, order, notice, or process.
V.I. Code tit. 33, § 1736 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter III - Judicial Review|§ 1736. Decisions

 Requirement  (a) A decision in any proceeding instituted before the district court upon authority of this Part or the Virgin Islands income tax law shall be made as quickly as practicable. Inclusion of findings of fact or opinions in decision  (b) It shall be the duty of the district court to include in its decision upon any proceeding authorized by this Part or the Virgin Islands income tax law, its findings of fact or opinion or memorandum opinion. Date of decision  (c) A decision of the district court in any proceeding authorized by this Part or by the Virgin Islands income tax law (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the district court. If the district court dismisses such a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the deficiency determined by the Director, or if the district court dismisses such a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the district court, and the decision of the district court shall be held to be rendered upon the date of such entry. Effect of decision dismissing petition  (d) If a petition for a redetermination of a deficiency has been filed by the taxpayer, a decision of the district court dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Director. An order specifying such amount shall be entered in the records of the district court unless the district court cannot determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction. Effect of decision that tax is barred by limitation  (e) If the assessment or collection of any tax is barred by any statute of limitations, the decision of the district court to that effect shall be considered as its decision that there is no deficiency in respect of such tax. Findings of fact as evidence  (f) The findings of the district court shall be prima facie evidence of the facts stated therein.
V.I. Code tit. 33, § 1737 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter III - Judicial Review|§ 1737. Publicity of proceedings

 In any proceeding authorized by this Part or the Virgin Islands income tax law, all decisions and all evidence received by the district court, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public; except that after the decision of the district court in any such proceeding has become final the district court may, upon motion of the taxpayer or the Director permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the district court; or the district court may, on its own motion, make such other disposition thereof as it deems advisable.
V.I. Code tit. 33, § 1781 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter IV - Appellate Review of District Court Decisions|§ 1781. Date when district court decision becomes final

 The decision of the district court authorized by this Part or the Virgin Islands income tax law shall become final— (1) Timely petition for review or certiorari not filed on time. Upon the expiration of time allowed for filing a petition for review with the United States Court of Appeals, or a petition for certiorari with the United States Supreme Court, if no such petition has been duly filed within such time; or (2) Petition for certiorari denied. Upon the denial of a petition for certiorari by the United States Supreme Court; or (3) Decision affirmed by Supreme Court. Upon the expiration of 30 days from the date of issuance of a mandate of the Supreme Court which has the effect of affirming the decision of the district court. (4) Reversal of modification of decision by the Supreme Court. If the Supreme Court issues a mandate which results in the reversal or modification of the decision of the district court, the decision of the district court rendered in accordance with the mandate of the Supreme Court shall become final upon the expiration of 30 days from the time it was rendered, unless within such 30 days either the Director or the taxpayer has instituted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the district court shall become final when so corrected. (5) Rehearing. If the Supreme Court orders a rehearing or if the case is remanded by any reviewing court to the district court for a rehearing, and if— (A) the time allowed for filing a petition for review or certiorari has expired and no such petition has been duly filed; or (B) the petition for certiorari has been denied; or (C) the decision of the reviewing court has been affirmed by the Supreme Court— then the decision of the district court rendered upon such rehearing shall become final in the same manner as though no prior decision of the court has been rendered. (6) Definition of “mandate”. As used in this section, the term “mandate”, in case a mandate has been recalled prior to the expiration of 30 days from the date of issuance thereof, means the final mandate.
V.I. Code tit. 33, § 1782 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter IV - Appellate Review of District Court Decisions|§ 1782. Courts of review

 Jurisdiction  (a) The decisions of the district court in proceedings authorized by this Part or the Virgin Islands income tax law shall be subject to review on appeal by the Court of Appeals for the third circuit, in the same manner and to the same extent as decisions of the district court in civil actions tried without a jury are reviewed by that court; and the judgment of that court shall be final, except that it shall be subject to review by the Supreme Court of the United States as provided by the laws of the United States. Powers  (b)  (1) To affirm, modify or reverse. Upon such review, such courts shall have power to affirm, or if the decision of the district court is not in accordance with law, to modify or to reverse the decision of the district court, with or without remanding the case for a rehearing, as justice may require. (2) To require additional security. Nothing in section 1784 of this title shall be construed as relieving the petitioner from making or filing such undertakings as the court may require as a condition of or in connection with the review. (3) To impose damages. The Court of Appeals and the Supreme Court shall have power to impose damages in any case where the decision of the district court in affirmed and it appears that the petition was filed merely for delay.
V.I. Code tit. 33, § 1783 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter IV - Appellate Review of District Court Decisions|§ 1783. Change of incumbent in office

 When the incumbent of the office of Director or his delegate changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the district court.
V.I. Code tit. 33, § 1784 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter IV - Appellate Review of District Court Decisions|§ 1784. Bond to stay assessment and collection upon petition for review

 Notwithstanding any provision of law imposing restrictions on the assessment and collection of deficiencies, the review under section 1782 of this title shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the district court unless a petition for review in respect of such portion is duly filed by the taxpayer, and then only if the taxpayer— (1) on or before the time his petition for review is filed has filed within the district court a bond in a sum fixed by the district court not exceeding double the amount of the portion of the deficiency in respect of which the petition for review is filed, and with surety approved by the district court, conditioned upon the payment of the deficiency as finally determined, together with any interest, additional amounts, or additions to the tax provided for by law, or (2) has filed a jeopardy bond under this Part or the Virgin Islands income tax law. If as a result of a waiver of the restrictions on the assessment and collection of a deficiency any part of the amount determined by the district court is paid after the filing of the review bond, such bond shall, at the request of the taxpayer, be proportionately reduced.
V.I. Code tit. 33, § 1785 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 47 - Judicial Proceedings|Subchapter IV - Appellate Review of District Court Decisions|§ 1785. Refund, credit or abatement of amounts disallowed

 In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the district court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
V.I. Code tit. 33, § 1861 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter I - Examination and Inspection|§ 1861. Canvass for taxable persons and objects

 The Director shall, to the extent he deems it practicable, cause officers or employees of the Bureau of Internal Revenue to proceed, from time to time, through the Virgin Islands and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
V.I. Code tit. 33, § 1862 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter I - Examination and Inspection|§ 1862. Examination of books and witnesses

 For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Director is authorized— (1) to examine any books, papers, records, or other data which may be relevant or material to such inquiry; (2) to summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Director may deem proper, to appear before the Director at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and (3) to take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.
V.I. Code tit. 33, § 1863 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter I - Examination and Inspection|§ 1863. Service of summons

 A summons issued under section 1862 of this title shall be served by the Director, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.
V.I. Code tit. 33, § 1864 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter I - Examination and Inspection|§ 1864. Enforcement of summons

 Jurisdiction of the district court  (a) If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, records, or other data, the district court shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records, or other data. Enforcement  (b) Whenever any person summoned under section 1862 of this title neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, the Director may apply to the judge of the district court for an attachment against him as for a contempt. It shall be the duty of the judge to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge shall have power to make such order as he shall deem proper, not inconsistent with the law for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience.
V.I. Code tit. 33, § 1865 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter I - Examination and Inspection|§ 1865. Time and place of examination

 General rule  (a) The time and place of examination pursuant to the provisions of section 1862 of this title shall be such time and place as may be fixed by the Director and as are reasonable under the circumstances. In the case of a summons under authority of paragraph (2) of section 1862 of this title the date fixed for appearance before the Director shall not be less than 10 days from the date of the summons. Restrictions on examination of taxpayer  (b) No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Director, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
V.I. Code tit. 33, § 1866 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter I - Examination and Inspection|§ 1866. Entry of premises for examination of taxable objects

 Entry during day  (a) The Director may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said article or objects. Entry at night  (b) When such premises are open at night, the Director may enter them while so open, in the performance of his official duties.
V.I. Code tit. 33, § 1891 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter II - General Powers and Duties|§ 1891. Authority to administer oaths and certify

 Internal revenue personnel  (a) Every officer or employee of the Bureau of Internal Revenue designated by the Director for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations made thereunder. Others  (b) Any oath or affirmation required or authorized under any internal revenue law or under any regulations made thereunder may be administered by any person authorized to administer oaths for general purposes by the law of the Virgin Islands. This subsection shall not be construed as an exclusive enumeration of the persons who may administer such oaths or affirmations.
V.I. Code tit. 33, § 1892 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 51 - Discovery of Liability and Enforcement of Subtitle|Subchapter II - General Powers and Duties|§ 1892. Expenses of detection and punishment of frauds

 The Director, under regulations prescribed by the Director is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.
V.I. Code tit. 33, § 711 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter II - Tax Returns or Statements|Article A - General Requirements|§ 711. General requirement of return, statement or list

 When required by the Director any person liable for any internal revenue tax of the Virgin Islands, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Director. Every person required to make a return or statement shall include therein the information required by such forms or regulations.