Undisclosed income: seized assets must be transferred to the jurisdictional officer who will proceed under block assessment procedures. Seized or requisitioned assets, books, documents or related material found to pertain to a person other than the specified person must be transferred to the Assessing Officer having jurisdiction over that other person, who shall proceed under the block assessment procedure. The other person's block period is aligned with the relevant specified person (single specified person or, if multiple, the one with the latest ending block period). For abatement purposes, the reference date is when the jurisdictional Assessing Officer receives the seized materials.