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The Tax Collector's issuance of a notice of deficiency or failure to issue such a notice for any period may not be treated as precedent for any particular method or manner of reporting or treating any item included or excluded on any return for purposes of any other or future item appearing or reported on a return. The Tax Collector's making of a determination or jeopardy determination as to a person for a period shall not bar the Tax Collector from making further determinations regarding the liability of the person for that period.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)