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    <description>Service of an attachment notice on the assessee before attaching a bank account is mandatory. Where an appeal is scheduled for imminent hearing and the assessee undertakes not to seek an adjournment, temporary protection from coercive recovery does not prejudice the Revenue. The bank account was released from attachment and coercive recovery was stayed until the next hearing date.</description>
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      <description>Service of an attachment notice on the assessee before attaching a bank account is mandatory. Where an appeal is scheduled for imminent hearing and the assessee undertakes not to seek an adjournment, temporary protection from coercive recovery does not prejudice the Revenue. The bank account was released from attachment and coercive recovery was stayed until the next hearing date.</description>
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