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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:

Turtle Exclusion Devices

Specialized equipment installed on fishing nets to allow turtles to escape and thus minimize bycatch in marine fisheries.

Loggerhead Turtles

A species of marine turtle known for its large head, named Caretta caretta, facing threats from habitat loss, bycatch, and climate change.

U.S. Shrimp Trawling

U.S. shrimp trawling refers to the fishing method in the United States that involves dragging a trawl net through the water, primarily on the ocean floor, to catch shrimp, often criticized for its environmental impact.

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