On April 15, 2011, the Commissioner of Internal Revenue mailed by registered mail the final assessment notice and the demand letter covering the calendar year 2007 with the QC Post Office. Which statement is correct? (2012 BAR)
A) The assessment notice is void because it was mailed beyond the prescriptive period;
B) The assessment notice is void because it was not received by the taxpayer within the three- year period from the date of filing of the tax return;
C) The assessment notice is void if the taxpayer can show that the same was received only after one 1) month from date of mailing;
D) The assessment notice is valid even if the taxpayer received the same after the three-year period from the date of filing of the tax return.