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How Long Does a Taxpayer Have to File a Petition

question 102

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How long does a taxpayer have to file a petition with the U.S. Tax Court following the date of the Statutory Notice of Deficiency?


Definitions:

Frustration-Aggression Model

A psychological theory suggesting that frustration leads to aggressive behavior because it induces an aggressive drive.

Long-Standing Feud

An ongoing conflict or disagreement that has persisted over a long period of time.

Stressors

Factors or experiences that cause stress in an individual.

Ethologists

Scientists who study the behavior of animals in their natural environments, focusing on instinctual or innate behaviors.

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