Deemed withdrawal of assessment orders where registered persons file pending returns and pay required interest and late fee. Notification designates registered persons whose assessment orders issued on or before the cut-off and who failed to furnish a valid return within thirty days of service as eligible for deemed withdrawal if they furnish the outstanding return by the specified compliance date and pay interest under subsection (1) of section 50 and the late fee under section 47, irrespective of any appeal under section 107.