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    <title>Special procedures to registered persons who failed to furnish a valid return</title>
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    <description>Assessment orders issued on or before the specified cutoff shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, if they furnish the pending return by the filing deadline and accompany it with payment of the interest and the late fee under the Act; this operates irrespective of any appeal filed or decided.</description>
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      <description>Assessment orders issued on or before the specified cutoff shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, if they furnish the pending return by the filing deadline and accompany it with payment of the interest and the late fee under the Act; this operates irrespective of any appeal filed or decided.</description>
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