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    <title>PAYMENT OF TAX BEFORE ISSUANCE OF SCN OR ORDER</title>
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    <description>Payment of tax and interest before issuance of a show cause notice, when informed to the proper officer, prevents issuance of the notice and any penalty; payment of tax and interest within thirty days of a show cause notice results in no penalty and the proceedings being deemed concluded. In cases of suppression or fraud, pre-notice payment with a prescribed reduced penalty prevents service of the SCN, and similar post-notice payments with prescribed reduced penalties within thirty days or specified post-order payments or payments on detention/seizure within statutory windows conclude the proceedings.</description>
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