The person may, within ten days after the day on which notice is served, request a conference in writing. The request shall specify the persons’s objections to the notice of deficiency. By way of illustration but not limitation, a person who receives notice of a deficiency may object on the following grounds;
(A) That the tax due has already been paid;
(B) That the Tax Collector miscalculated the amount of tax due;
(C) That the Tax Collector based his or her calculation on incorrect or insufficient information concerning the nature of business conducted; or
(D) That the Tax Collector based the determination on an erroneous interpretation of a section of this chapter that establishes a category of business subject to a particular tax.
(Ord. passed 7-10-1990)