Assessment of non-filers: officer may assess liability to the best judgment; subsequent valid return withdraws assessment but interest persists.

When a registered person fails to file a required return after notice, the proper officer may assess tax liability to the best of his judgment using available material and issue an assessment within five years from the annual return due date; if the taxpayer subsequently submits a valid return after the assessment order is served, that assessment is deemed withdrawn although interest and late fee liabilities remain.

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