KASS, J.
Tambrands, Inc. (Tambrands), the taxpayer, claims it is entitled to an abatement of all of a deficiency tax assessment because the Commissioner of Revenue (commissioner) failed to give it a timely written notice of assessment as required by G.L.c. 62C, § 31. We decide, as did the Appellate Tax Board (board), that, in the circumstances, the commissioner gave a timely notice of assessment.
That the commissioner furnished the taxpayer with a notice...
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