Faceless Assessment: Ensuring Compliance with Statutory Provisions

Faceless assessment jurisdiction: JAO lacked authority under the statutory faceless procedure, invalidating improperly issued notices.

The court determined that reassessment notices and related proceedings were inconsistent with the statutory faceless assessment framework because they were issued without following the prescribed allocation of jurisdiction and procedural sequence under the faceless mechanism; administrative orders purportedly exempting cases were not read to displace the statutory requirements and earlier precedent interpreting the faceless provisions was applied.