If any seller should fail to make, within the time provided in this subchapter, any report of the tax required by this subchapter, the Administrator shall proceed in such manner as deemed best to obtain facts and information on which to base the estimate of tax due. As soon as the Administrator shall procure such facts and information as is able to be obtained, upon which to base the assessment of any tax imposed by this subchapter and payable by any seller, the Administrator shall proceed to determine and assess against such seller the tax, interest, and penalties provided for by this subchapter. In case such determination is made, the Administrator shall give a notice of the amount so assessed by having it served personally or by depositing it in the United States mail, postage prepaid, addressed to the seller so assessed at the last known place of address. Such seller may make an appeal of such determination as provided in § 33.22. If no appeal is filed, the Administrator’s determination is final and the amount thereby is immediately due and payable.
(Prior Code, § 34.18)