32 V.S.A. § 7476 — Additional returns

When the Commissioner is of the opinion that a taxpayer has failed to file any return
required by this chapter or to include in any return so filed, either intentionally
or through error, information by which the taxpayer’s tax liability may correctly
be determined, the Commissioner may, by written notice to the taxpayer, require that
the taxpayer file that return or an additional supplementary return containing such
information, verified as provided in section 7480 of this title, in such form as the Commissioner shall prescribe. The filing of that return shall
not relieve the taxpayer from any of the penalties to which he or she may be liable
under this chapter. (