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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:

Haversian Canals

Microscopic tubes or channels within the bone that contain blood vessels and nerves; part of the bone's vascular and innervation system.

Canaliculi

Small, channel-like structures in bones that allow for communication and nutrient exchange between osteocytes.

Lacunae

Small cavities or spaces within tissues, particularly in bone and cartilage, where cells reside.

Epithelium

Tissue composed of layers of cells that line the cavities and surfaces of structures throughout the body, serving as a protective barrier or involved in absorption and secretion.

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