67-1-1438 - Assessments by commissioner.
67-1-1438. Assessments by commissioner.
(a) When any person shall fail to file any statement, report or return required to be filed with the commissioner by any law levying a public tax, license or fee, after being given written notice of the assessment, the commissioner is authorized to determine that liability of such person from whatever source of information may be available to the commissioner. An assessment made by the commissioner pursuant to this authority shall be binding as if made upon the sworn statement, report or return of the person liable for the payment of any such tax, license or fee. Any such assessment that is lawfully made against such person shall be presumed accurate, unless records are submitted evidencing otherwise.
(b) An assessment of any tax by the commissioner shall be deemed to be made by recording the liability of the taxpayer in the office of the department in accordance with existing procedures of the department or as such may be established by rules and regulations prescribed by the commissioner. No claim, cause of action or other proceeding to challenge an assessment or seek a refund shall arise based on the department's procedures for signing or recording the liability of the taxpayer in the office of the department under this section, regulations promulgated by the commissioner, or bulletins issued by the commissioner.
[Acts 1972, ch. 762, § 26; 1974, ch. 484, § 4; T.C.A., § 67-6043; Acts 2003, ch. 418, § 9.]