Validity of unsigned orders cannot be cured by general defect provisions, requiring signed assessment orders for enforcement. An unsigned assessment order is legally deficient because absence of a signature is a fundamental omission that cannot be cured by general validation ... Summary
Validity of unsigned orders cannot be cured by general defect provisions, requiring signed assessment orders for enforcement.
An unsigned assessment order is legally deficient because absence of a signature is a fundamental omission that cannot be cured by general validation provisions; provisions addressing validation of defects and service of notice do not excuse lack of authentication. Additionally, orders should not be based on grounds different from those in the show cause notice, as that undermines the taxpayer's right to a fair hearing.
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TaxTMI 
TaxTMI 
