Procedural irregularities do not invalidate tax proceedings if they conform in substance to statutory requirements. Proceedings under the Act shall not be invalid merely by reason of any mistake, defect or omission where they are in substance and effect in conformity ... Summary
Procedural irregularities do not invalidate tax proceedings if they conform in substance to statutory requirements.
Proceedings under the Act shall not be invalid merely by reason of any mistake, defect or omission where they are in substance and effect in conformity with the intents, purposes and requirements of the Act or any existing law; and service of a notice, order or communication shall not be called in question if it has been acted upon by the recipient or was not challenged in earlier proceedings arising from that notice, order or communication.
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