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    <title>Failure to Mention Allegations of Fake Invoice against Assessee is Invalid</title>
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    <description>Failure to specify allegations of fake invoices or the specific sales, claims or deductions alleged to be wrongful renders a show cause notice legally deficient and denies the taxpayer the ability to respond. Where an assessment stems from such an inadequate notice, the assessment may be set aside and the revenue may issue a fresh show cause notice that must contain every factual and transactional detail relied upon to allege tax evasion.</description>
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      <description>Failure to specify allegations of fake invoices or the specific sales, claims or deductions alleged to be wrongful renders a show cause notice legally deficient and denies the taxpayer the ability to respond. Where an assessment stems from such an inadequate notice, the assessment may be set aside and the revenue may issue a fresh show cause notice that must contain every factual and transactional detail relied upon to allege tax evasion.</description>
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