Notice deemed served when taxpayer appears or cooperates in tax proceedings, barring objections not raised before assessment completion. A notice required for assessment is deemed duly served if the person has appeared in any proceeding or cooperated in any inquiry relating to the ... Summary
Notice deemed served when taxpayer appears or cooperates in tax proceedings, barring objections not raised before assessment completion.
A notice required for assessment is deemed duly served if the person has appeared in any proceeding or cooperated in any inquiry relating to the assessment; such appearance or cooperation precludes objection that the notice was not served, not served in time, or served in an improper manner, except where the objection is raised before completion of the assessment.
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