Which statement describes the modes of service of the eLA correctly?

Which statement describes the modes of service of the eLA correctly?

• A. The eLA may be served personally at the taxpayer's registered or known address; if not possible, by substituted service. Mail is not permitted.
• B. The eLA may be served only by mail.
• C. The eLA may be served personally, by substituted service, or by mail; substituted service is allowed only when the party is not present at the address.
• D. The eLA may be served only by court order.

Answer: (C)

The concept tested is the allowable ways to serve an eLA. The best description is that service can be performed in three ways: personally delivering the document, using substituted service when the person isn’t present at the address, or sending it by mail. Substituted service is specifically allowed only when the party can’t be reached at the address, which is why that condition is included. Mail is permitted as a valid method because it ensures notice even if in-person contact isn’t possible. The other statements are too restrictive: one eliminates mail entirely, another narrows to only personal service, and another requires a court order for standard service. This combination of methods reflects how notice is typically ensured in practice.

The concept tested is the allowable ways to serve an eLA. The best description is that service can be performed in three ways: personally delivering the document, using substituted service when the person isn’t present at the address, or sending it by mail. Substituted service is specifically allowed only when the party can’t be reached at the address, which is why that condition is included. Mail is permitted as a valid method because it ensures notice even if in-person contact isn’t possible. The other statements are too restrictive: one eliminates mail entirely, another narrows to only personal service, and another requires a court order for standard service. This combination of methods reflects how notice is typically ensured in practice.