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S1: An assessment requires the consent of the taxpayer. S2: An assessment is given the presumption of regularity. S3: Recovering unpaid taxes is a government
S1: An assessment requires the consent of the taxpayer. S2: An assessment is given the presumption of regularity. S3: Recovering unpaid taxes is a government remedy. S4: Non-compliance is a risk of self-assessing tax system. *
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