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(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)