Vermont § 9617 - Notices; appeals Unless otherwise provided by this title:

§ 9617. Notices; appeals Unless otherwise provided by this title:

• (1) If the Commissioner finds that any taxpayer has failed to discharge in full the amount
  of any tax liability incurred under this title, or that a penalty or interest should
  be assessed under it, the Commissioner shall notify the taxpayer of the deficiency
  or assess the penalty or interest, as the case may be, by mail. (2) Upon receipt of a notice of deficiency or assessment of penalty or interest under
  subdivision (1) of this section, the taxpayer may, within 60 days after the date of
  the mailing of the notice of assessment, petition the Commissioner in writing for
  a determination of that deficiency or assessment