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    <title>Notice to return defaulters.</title>
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    <description>When a registered person fails to furnish a return required by the regular return provisions, authorities must issue a notice requiring the person to furnish the outstanding return within fifteen days in the prescribed form and manner, creating a procedural mechanism to compel compliance with return-filing obligations.</description>
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      <description>When a registered person fails to furnish a return required by the regular return provisions, authorities must issue a notice requiring the person to furnish the outstanding return within fifteen days in the prescribed form and manner, creating a procedural mechanism to compel compliance with return-filing obligations.</description>
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