Assessment of non-filers may be made to best judgment; filing a valid return can withdraw the order but interest remains.

If a registered person fails to furnish a required return after notice, the proper officer may assess the tax liability to the best of his judgment using available material and issue an assessment order within the statutory limitation for the annual return. If the person files a valid return within the prescribed period after service of that assessment order, the order is deemed withdrawn, but statutory interest and late fee liabilities continue.

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