Per Curiam.
R.C. 5717.02 stated, in pertinent part:
"* * * The notice of appeal shall have attached thereto and incorporated therein by reference a true copy of the notice sent by the commissioner or director to the taxpayer or enterprise of the final determination complained of, and shall also specify the errors therein complained of."
It is essentially admitted that appellant failed to file the required notice, and that the failure to file...
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