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<h1>New Facts in Income-Tax Settlement Must Be Submitted in Writing and Verified as Original Application Requirements</h1> In proceedings before the Income-tax Settlement Commission, if any additional facts not included in the original settlement application or its accompanying documents are to be relied upon, these facts must be submitted to the Commission in writing. Furthermore, they must be verified following the same procedures required for the original settlement application, ensuring consistency and reliability in the documentation presented during the proceedings.