Taxpayer's Time-Barred Appeal Against Military Tax Assessment

The taxpayer sought to challenge a military tax assessment, but the administrative court found the appeal to be likely time-barred because the appeal was filed outside the statutory period, despite the taxing authority failing to send the official notice via registered mail. The court reasoned that the delay likely occurred due to the taxpayer's failure to comply with the procedural deadline, rendering the appeal inadmissible under the relevant tax law provision.