Field units are issuing what look less like lawful Section 67 notices and more like bulk, pamphlet-style demand letters for FY 2022–23. Yet, in these bulk notices, penalty is proposed almost as a matter of course, without any finding of:Wilful misstatement. Bulk notices generate big numbers on paper, even if they do not hold up in adjudication or appeal. Stop the “Pamphlet-Style” NoticesSection 67 cannot be used as a bulk demand tool. When it is converted into a pamphlet-style demand notice, it ceases to be enforcement and becomes oppression.