This is an AI-generated summary of a selected monitored public legal source and may omit context. It is general information only, not legal advice, and is not a substitute for reading the source or consulting an attorney.
AI summary
The notice extends the date by which a provisional taxpayer who received an automatic assessment under Notice No. 7422 may request a reduced or additional assessment. The new date is 22 January 2027. It states that the extension applies only to provisional taxpayers whose automatic assessment was issued on or before 24 November 2026.
This may be relevant to provisional taxpayers who received an automatic assessment under Notice No. 7422.
Evidence from source
This extension applies only to provisional taxpayers whose automatic assessment was issued on or before 24 November 2026.
Supports: plain_summary scope of application