S1: A Final Assessment Notice could no longer be questioned in court. S2: Payment under protest may still be recovered by the taxpayer. S3: A Preliminary Assessment Notice is always necessary before a Final Assessment Notice is issued. S4: A waiver of the statute of limitations is required for a request for re-investigation. *

All statements are correct.

All statements are incorrect.

Only two statements are correct.

Only one statement is correct

Only one statement is incorrect