No.

Frequently taxpayers know about prospective assessments because a review or audit is underway and the taxpayer may have opportunity to respond to the hypothesis or position of the commissioner before an assessment issues.

Although the response may cover similar positions the response is not an objection and differs from an objection.

Characteristics of a response to an tax audit or review

That response differs from an objection in the following respects:

• the response does not relate to an assessment because an assessment is yet to issue;
• the response is not required to preserve the rights of the taxpayer to challenge the assessment when it does issue;
• the response will not set out the grounds and the case of the taxpayer for the purpose of challenging an assessment once it issues (which is a committed position of the commissioner rather than a hypothesis or lesser position); and
• the response is to the commissioner only which the commissioner will presumably take into account in whether to issue an assessment and how the assessment is issued.

Objection follows the assessment

So if a risk review or audit results in an assessment with which the taxpayer does not agree, the taxpayer will need to object.