Notice deemed served bars objections to service where taxpayer appears or cooperates, unless objection 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; thereafter the person is ... Summary
Notice deemed served bars objections to service where taxpayer appears or cooperates, unless objection 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; thereafter the person is precluded from objecting that the notice was not served, not timely served, or served improperly, except where the objection is raised before completion of the assessment.
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