§ 112.04  REQUEST FOR A CONFERENCE.
   (A)   The person may, within 10 days after the day on which notice is served, request in writing a conference.
   (B)   The request shall specify the person's objections to the notice of deficiency.
   (C)   By the way of illustration but not limitation, a person who receives notice of deficiency may object on the following grounds:
      (1)   That the tax due has already been paid;
      (2)   That the Tax Collector miscalculated the amount of tax due; or
      (3)   That the Tax Collector based his or her calculation on incorrect or insufficient information concerning either the nature or amount of business conducted.
(1981 Code, § 8-29)