The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.
Income tax; deficiency; waive restrictions.
Neb. Rev. Stat. § 77-2784 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2784