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of <h1>Tax officer may make best-judgment assessment after show-cause notice and hearing unless prior notice already given</h1> If a taxpayer fails to file a required return, fails to comply with a notice under the specified provision or direction, or after filing fails to comply with a follow-up notice, the tax officer may, after collecting relevant materials and after affording the taxpayer an opportunity to be heard, determine income or loss and tax payable to the officer's best judgment. Before making such an assessment the officer must ordinarily serve a show-cause notice specifying date and time for hearing, though that hearing need not be given if a prior notice under the earlier provision was already issued.
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