Prior approval for tax assessment orders: supervisory consent and a company hearing were required before officer action. Historically, Section 107 required prior approval of a supervising official before an assessing officer could make orders under the relevant assessment ... Summary
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Prior approval for tax assessment orders: supervisory consent and a company hearing were required before officer action.
Historically, Section 107 required prior approval of a supervising official before an assessing officer could make orders under the relevant assessment provision, and required that the company be given an opportunity to be heard before such approval was granted; that provision was later substituted and ultimately omitted.
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