On 30 April 2016, Marie submitted her 2015 tax return to the Director General of the Inland Revenue Board Malaysia. Marie was informed that a notice of assessment is deemed to have been issued for the year of assessment on the day she submits her tax return. After communicating with her sister on tax related matters, Marie wants to make an appeal as she realised having wrongly computed her tax payable for year of assessment 2015. Required: Outline to Marie the appeal procedure under the Income Tax Act 1967.