Validity of tax returns preserved where substantive conformity with the Code's intent overcomes procedural mistakes. A provision deems returns of tax bases, assessments, notices, summonses and other proceedings valid despite mistakes, defects or omissions where, in ... Summary
Validity of tax returns preserved where substantive conformity with the Code's intent overcomes procedural mistakes.
A provision deems returns of tax bases, assessments, notices, summonses and other proceedings valid despite mistakes, defects or omissions where, in substance and effect, they conform with the intent and purpose of the Code, treating form errors as non-fatal when the operative substance aligns with statutory objectives.
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