Disputant’s claim struck out due to failure to follow the disputes process

The disputant filed a challenge proceeding against tax assessments where the disputant had failed to issue a Notice of Response (NOR) within the response period and, later, had failed to challenge the Commissioner’s refusal to treat a late NOR as having been issued within time. The disputant’s claim was struck out as the TCRA had no jurisdiction to hear the claim as the statutory preconditions for commencing a challenge were not met.