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On this week's City Council agenda, Boyer's pet peeve - last addressed in 1990 - resurfaced, this time tied into an impending change of the 805 area code. Starts the 90-day (or 150 days if the notice is addressed to a person outside the United States) statutory period within which the taxpayer can petition the Tax Court for a redetermination of the deficiency without first having to pay it. This begins with something as simple as how your mail piece is addressed. |
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