Notice validity presumption: appearing in proceedings precludes later objections to service unless raised before completion.

Appearance or cooperation by an assessee in an assessment or reassessment proceeding creates a statutory presumption that any required notice was duly served in time and in proper manner, thereby precluding subsequent objections that the notice was not served, not timely, or improperly served, except where the assessee raises such an objection before completion of the assessment or reassessment.

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