This is a notice requiring a taxpayer to appear at a given time and place, with records relating to his taxation, in order that his tax liability may be determined and reported to the Commissioner for appropriate action.
Ga. Comp. R. & Regs. R. 560-6-3-.01
Ga. L. 1937-38, Extra Secs, p. 77 et seq., as amended; Ga. Code Ann., Sec. 92-8405, 8406, 8409, 8427.