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    <title>Reopeing of case</title>
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    <description>A reassessment notice was issued after the four year limitation with joint commissioner approval. The taxpayer requested that the original return be treated as filed pursuant to the reassessment notice. A summary inquiry notice was received but the regular assessment order has not been issued within the expected six month period. The core question is whether to file an objection while assessment proceedings continue in the absence of the regular assessment order.</description>
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      <description>A reassessment notice was issued after the four year limitation with joint commissioner approval. The taxpayer requested that the original return be treated as filed pursuant to the reassessment notice. A summary inquiry notice was received but the regular assessment order has not been issued within the expected six month period. The core question is whether to file an objection while assessment proceedings continue in the absence of the regular assessment order.</description>
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