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0.0203 Tc 4.451 0 Td (to )Tj 0.0035 Tc 1.2 0 Td (tax, )Tj -0.0059 Tc 2.001 0 Td (and )Tj 0.0047 Tc 2.057 0 Td (penalties, )Tj 0.0031 Tc 4.721 0 Td (imposed )Tj -0.0012 Tc 4.19 0 Td (by )Tj -0.0023 Tc 1.372 0 Td (the )Tj 0.0066 Tc 1.767 0 Td (Internal )Tj 0.0032 Tc -30.979 -1.22 Td (Revenue )Tj -0.0073 Tc 4.356 0 Td (Code )Tj 0.006 Tc 2.709 0 Td (which )Tj 0.0122 Tc 2.971 0 Td (have )Tj 0.0143 Tc 2.557 0 Td (not )Tj -0.0029 Tc 1.771 0 Td (been )Tj -0.003 Tc 2.597 0 Td (paid )Tj -0.0012 Tc 2.262 0 Td (by )Tj 0.0034 Tc 1.387 0 Td (stamp )Tj 0.0167 Tc 3.067 0 Td (at )Tj 0.0076 Tc 1.147 0 Td (the )Tj 0.0158 Tc 1.751 0 Td (time )Tj -0.0157 Tc 2.296 0 Td (and )Tj -0.035 Tc 11.9531 0 0 12.2 440.5019 571.56 Tm (in )Tj 0.0076 Tc 12.2 0 0 12.2 453.6357 571.56 Tm (the )Tj 0.0104 Tc 1.776 0 Td (manner )Tj 0.0051 Tc -33.777 -1.2 Td (prescribed )Tj -0.0012 Tc 5.095 0 Td (by )Tj -0.015 Tc 1.377 0 Td (law. )Tj 0.0101 Tc 2.445 0 Td (Section )Tj -0.035 Tc 12.1487 0 0 12.2 218.123 556.92 Tm (6201 )Tj -0.0178 Tc 12.2 0 0 12.2 246.3584 556.92 Tm (\(a\). )Tj 0.0111 Tc 2.136 0 Td (The )Tj 0.011 Tc 2.101 0 Td (assessment )Tj -0.0326 Tc 5.775 0 Td (is )Tj 0.012 Tc 1.043 0 Td (made )Tj 0.05 Tc 12.5121 0 0 12.2 415.5344 556.92 Tm (by )Tj 0.0047 Tc 12.2 0 0 12.2 433.3023 556.92 Tm (recording )Tj -0.0023 Tc 4.578 0 Td (the )Tj 0.0162 Tc -34.932 -1.2 Td (liability )Tj 0.05 Tc 12.5296 0 0 12.2 104.8552 542.28 Tm (of )Tj -0.0121 Tc 12.2 0 0 12.2 119.0757 542.28 Tm (the )Tj 0.021 Tc 1.711 0 Td (taxpayer )Tj -0.035 Tc 11.9531 0 0 12.2 192.5819 542.28 Tm (in )Tj 0.0162 Tc 12.2 0 0 12.2 205.8878 542.28 Tm (accordance )Tj -0.0012 Tc 5.656 0 Td (with )Tj -0.0023 Tc 2.14 0 Td (the )Tj -0.0019 Tc 1.756 0 Td (rules )Tj -0.0157 Tc 2.527 0 Td (and )Tj 0.0102 Tc 2.037 0 Td (regulations )Tj 0.0051 Tc 5.37 0 Td (prescribed )Tj -0.0012 Tc 5.095 0 Td (by )Tj 0.0076 Tc -36.32 -1.2 Td (the )Tj 0 Tc 1.782 0 Td (Secretary. )Tj 0.0068 Tc 5.252 0 Td (Section )Tj -0.0043 Tc 3.779 0 Td (6203. )Tj -0.0069 Tc 3.234 0 Td (Upon )Tj 0.0076 Tc 2.733 0 Td (the )Tj 0.0043 Tc 1.776 0 Td (request )Tj 0.05 Tc 12.5296 0 0 12.2 334.2952 527.64 Tm (of )Tj -0.0023 Tc 12.2 0 0 12.2 348.5157 527.64 Tm (the )Tj 0.0108 Tc 1.731 0 Td (taxpayer, )Tj -0.0023 Tc 4.584 0 Td (the )Tj 0.0068 Tc 1.762 0 Td (Service )Tj -0.0009 Tc 3.731 0 Td (must )Tj 0.0063 Tc -35.213 -1.2 Td (provide )Tj -0.0121 Tc 3.654 0 Td (the )Tj 0.0182 Tc 1.711 0 Td (taxpayer )Tj 0 Tc 4.283 0 Td (a )Tj 0.0157 Tc 0.884 0 Td (copy )Tj 0.05 Tc 12.5296 0 0 12.2 221.7352 513 Tm (of )Tj 0.0076 Tc 12.2 0 0 12.2 235.9557 513 Tm (the )Tj -0.0011 Tc 1.796 0 Td (record )Tj 0.05 Tc 12.5296 0 0 12.2 297.0952 513 Tm (of )Tj -0.0121 Tc 12.2 0 0 12.2 311.3157 513 Tm (the )Tj 0.0294 Tc 1.745 0 Td (assessment, )Tj 0.0085 Tc 6.089 0 Td (including )Tj -0.0023 Tc 4.362 0 Td (the )Tj -0.0005 Tc 1.756 0 Td (name )Tj 0.05 Tc 12.5296 0 0 12.2 515.9752 513 Tm (of )Tj 0.0076 Tc 12.2 0 0 12.2 62.4357 498.36 Tm (the )Tj 0.001 Tc 1.751 0 Td (taxpayer, )Tj 0.0076 Tc 4.505 0 Td (the )Tj 0.018 Tc 1.766 0 Td (date )Tj 0.05 Tc 12.5296 0 0 12.2 188.6152 498.36 Tm (of )Tj 0.0098 Tc 12.2 0 0 12.2 203.2478 498.36 Tm (assessment, )Tj 0.0076 Tc 6.104 0 Td (the )Tj 0.0146 Tc 1.744 0 Td (character )Tj 0.05 Tc 12.2512 0 0 12.2 354.938 498.36 Tm (of )Tj 0.0174 Tc 12.2 0 0 12.2 368.9157 498.36 Tm (the )Tj 0.0162 Tc 1.776 0 Td (liability )Tj 0.0034 Tc 3.471 0 Td (assessed, )Tj -0.0023 Tc 4.904 0 Td (the )Tj EMC /StyleSpan <>BDC /T1_1 1 Tf 0.05 Tc 26.5099 0 0 23.2 22.0938 487.08 Tm (\(\)\001 )Tj EMC /P <>BDC /T1_0 1 Tf 0.0116 Tc 12.2 0 0 12.2 62.4395 483.72 Tm (taxable )Tj -0.0024 Tc 3.645 0 Td (period, )Tj 0.0331 Tc 3.442 0 Td (if )Tj 0.0103 Tc 0.835 0 Td (applicable, )Tj -0.0157 Tc 5.292 0 Td (and )Tj 0.0076 Tc 2.012 0 Td (the )Tj 0.0075 Tc 1.765 0 Td (amounts )Tj 0.001 Tc 4.249 0 Td (assessed. )Tj 0.0067 Tc 4.902 0 Td (Treas. )Tj -0.019 Tc 3.269 0 Td (Reg. )Tj /T1_1 1 Tf 0 Tc 13.1 0 0 13.1 451.2407 483.72 Tm (\247 )Tj /T1_0 1 Tf -0.0214 Tc 12.2 0 0 12.2 462.1863 483.72 Tm (301.6203.-1. )Tj 0.0013 Tc -32.768 -1.2 Td (The )Tj 0.0002 Tc 2.098 0 Td (Service )Tj 0.0079 Tc 3.672 0 Td (meets )Tj 0.0087 Tc 3.083 0 Td (this )Tj 0.013 Tc 1.973 0 Td (requirement )Tj 0.05 Tc 12.7371 0 0 12.2 265.5263 469.08 Tm (if )Tj 0.0134 Tc 12.2 0 0 12.2 275.857 469.08 Tm (it )Tj 0.0043 Tc 0.846 0 Td (provides )Tj 0.0076 Tc 4.146 0 Td (the )Tj 0.021 Tc 1.751 0 Td (taxpayer )Tj 0.0054 Tc 4.254 0 Td (with )Tj 0 Tc 2.174 0 Td (a )Tj -0.0039 Tc 0.891 0 Td (Form )Tj -0.0011 Tc 2.637 0 Td (4340, )Tj 0.0093 Tc -34.201 -1.18 Td (Certificate )Tj 0.05 Tc 12.2512 0 0 12.2 122.618 454.68 Tm (of )Tj 0.0134 Tc 12.2 0 0 12.2 136.4253 454.68 Tm (Assessments )Tj -0.0157 Tc 6.461 0 Td (and )Tj -0.035 Tc 12.1931 0 0 12.2 240.0578 454.68 Tm (Payments". )Tj -0.0087 Tc 12.2 0 0 12.2 306.8956 454.68 Tm (See )Tj 0.0071 Tc 2.417 0 Td (Geiselman )Tj -0.035 Tc 12.08 0 0 12.2 399.654 454.68 Tm (v. )Tj 0.0023 Tc 12.2 0 0 12.2 413.8123 454.68 Tm (United )Tj 0.0015 Tc 3.276 0 Td (States, )Tj -0.035 Tc 11.6019 0 0 12.2 496.5155 454.68 Tm (961 )Tj -0.0044 Tc 12.2 0 0 12.2 62.1998 440.04 Tm (F.2d )Tj 0.05 Tc 13.701 0 0 12.2 91.8124 440.04 Tm (1,6 )Tj -0.035 Tc 9.8921 0 0 12.2 116.0803 440.04 Tm (\(1 )Tj EMC /StyleSpan <>BDC 0.0202 Tc 6.8 0 0 6.8 126.9972 444.84 Tm (st )Tj EMC /P <>BDC -0.0172 Tc 12.2 0 0 12.2 136.4777 440.04 Tm (Cir. )Tj 0.0055 Tc 1.949 0 Td (1992\), )Tj 0.004 Tc 3.189 0 Td (and )Tj 0.0174 Tc 2.032 0 Td (the )Tj 0.0097 Tc 1.764 0 Td (cases )Tj 0.0022 Tc 3.01 0 Td (cited )Tj 0.0027 Tc 2.485 0 Td (therein. )Tj 0.0116 Tc 4.058 0 Td (Additionally, )Tj -0.0023 Tc 5.916 0 Td (the )Tj 0.0071 Tc 1.745 0 Td (assessments )Tj 0.0007 Tc -32.241 -1.2 Td (shown )Tj -0.0287 Tc 3.245 0 Td (on )Tj -0.0023 Tc 1.421 0 Td (the )Tj -0.0105 Tc 1.771 0 Td (Form )Tj 0.0122 Tc 2.637 0 Td (4340 )Tj -0.0026 Tc 2.649 0 Td (are )Tj 0.0073 Tc 1.801 0 Td (presumed )Tj 0.001 Tc 4.867 0 Td (correct. )Tj 0.0013 Tc 3.742 0 Td (The )Tj 0.021 Tc 2.048 0 Td (taxpayer )Tj 0.0012 Tc 4.313 0 Td (has )Tj 0.0174 Tc 1.923 0 Td (the )Tj 0.0054 Tc 1.776 0 Td (burden )Tj 0.05 Tc 12.2512 0 0 12.2 497.498 425.4 Tm (of )Tj 0.0087 Tc 12.2 0 0 12.2 61.886 411 Tm (establishing )Tj 0.0111 Tc 5.73 0 Td (that )Tj 0.0174 Tc 2.007 0 Td (the )Tj 0.013 Tc 1.804 0 Td (assessments )Tj 0.0073 Tc 6.315 0 Td (are )Tj 0.0043 Tc 1.81 0 Td (excessive. )Tj /T1_1 1 Tf -0.035 Tc 10.5136 0 0 11.8 346.5661 411 Tm (lQ..; )Tj /T1_0 1 Tf 0.0011 Tc 12.2 0 0 12.2 368.6274 411 Tm (see )Tj -0.0006 Tc 1.966 0 Td (also, )Tj -0.0016 Tc 2.525 0 Td (United )Tj 0.006 Tc 3.276 0 Td (States )Tj -0.035 Tc 11.427 0 0 12.2 502.3765 411 Tm (v. )Tj 0.0073 Tc 12.2 0 0 12.2 61.4542 396.84 Tm (Tharp, )Tj -0.0147 Tc 3.319 0 Td (883 )Tj -0.035 Tc 10.9138 0 0 12.2 126.5514 396.84 Tm (F. )Tj -0.0011 Tc 12.2 0 0 12.2 141.0556 396.84 Tm (Supp. )Tj -0.004 Tc 2.992 0 Td (652, )Tj 0.0047 Tc 2.341 0 Td (653 )Tj -0.005 Tc 2.039 0 Td (\(N.D. )Tj -0.0111 Tc 2.728 0 Td (Fla. )Tj -0.0063 Tc 2.077 0 Td (1995\); )Tj -0.0033 Tc 3.176 0 Td (Rossi )Tj -0.035 Tc 11.7535 0 0 12.2 362.9352 396.84 Tm (v. )Tj 0.0062 Tc 12.2 0 0 12.2 376.8523 396.84 Tm (United )Tj 0.0048 Tc 3.295 0 Td (States, )Tj 0.0062 Tc 3.521 0 Td (755 )Tj -0.035 Tc 11.5037 0 0 12.2 484.8569 396.84 Tm (F. )Tj -0.0061 Tc 12.2 0 0 12.2 61.8556 382.2 Tm (Supp. )Tj 0.0481 Tc 3.011 0 Td (314,318 )Tj -0.0219 Tc 4.263 0 Td (\(D. )Tj -0.0304 Tc 1.715 0 Td (Or. )Tj -0.0024 Tc 1.792 0 Td (1990\). )Tj -0.035 Tc 11.9491 0 0 12.2 236.4057 382.2 Tm (In )Tj 0.0259 Tc 12.2 0 0 12.2 250.2985 382.2 Tm (other )Tj -0.0059 Tc 2.684 0 Td (words, )Tj -0.0013 Tc 3.312 0 Td ("[a]n )Tj 0.0154 Tc 2.383 0 Td (assessment )Tj 0.0055 Tc 5.794 0 Td (made )Tj -0.0012 Tc 2.872 0 Td (by )Tj -0.0263 Tc 1.366 0 Td (an )Tj 0.0059 Tc 1.457 0 Td (official )Tj 0.005 Tc -35.342 -1.22 Td (within )Tj -0.0187 Tc 2.971 0 Td (his )Tj 0.0131 Tc 1.548 0 Td (jurisdiction )Tj -0.0129 Tc 5.238 0 Td (is )Tj 0.0026 Tc 1.082 0 Td (prima )Tj 0.0064 Tc 2.85 0 Td (facie )Tj 0.0091 Tc 2.517 0 Td (valid." )Tj 0.0063 Tc 3.391 0 Td (Germantown )Tj 0.0195 Tc 6.127 0 Td (Trust )Tj -0.0263 Tc 2.687 0 Td (Co. )Tj -0.035 Tc 11.7535 0 0 12.2 431.3352 367.32 Tm (v. )Tj 0.0068 Tc 12.2 0 0 12.2 445.0319 367.32 Tm (Lederer, )Tj -0.0053 Tc 4.125 0 Td (263 )Tj EMC /Figure <>BDC /T1_1 1 Tf 0 Tc 36.8 0 0 36.8 14.848 286.2 Tm (o\002 )Tj EMC /LI_Label <>BDC /T1_0 1 Tf -0.035 Tc 11.5037 0 0 12.2 61.7369 352.68 Tm (F. )Tj EMC /LI_Title <>BDC -0.004 Tc 12.2 0 0 12.2 76.2824 352.68 Tm (672, )Tj -0.015 Tc 2.321 0 Td (676 )Tj -0.0194 Tc 2 0 Td (\(3d )Tj -0.0041 Tc 1.754 0 Td (Cir. )Tj 0.0055 Tc 1.989 0 Td (1920\), )Tj 0.0124 Tc 3.188 0 Td (citing )Tj 0.0062 Tc 2.782 0 Td (United )Tj 0.006 Tc 3.295 0 Td (States )Tj -0.035 Tc 11.7535 0 0 12.2 326.6952 352.68 Tm (v. )Tj 0.003 Tc 12.2 0 0 12.2 340.6123 352.68 Tm (Rindskopf, )Tj 0.0065 Tc 5.204 0 Td (105 )Tj -0.0084 Tc 1.996 0 Td (U.S. )Tj 0.0111 Tc 2.282 0 Td (418 )Tj 0.0016 Tc 2.032 0 Td (\(1881\).\002 )Tj 0.0013 Tc -34.415 -1.18 Td (The )Tj 0.0096 Tc 2.067 0 Td (taxpayer's )Tj 0.0029 Tc 4.982 0 Td (naked )Tj 0.0108 Tc 3.117 0 Td (assertion, )Tj -0.0296 Tc 4.83 0 Td (in )Tj -0.0263 Tc 1.111 0 Td (an )Tj 0.0068 Tc 1.456 0 Td (affidavit, )Tj 0.0107 Tc 4.171 0 Td (declaration, )Tj 0.037 Tc 5.666 0 Td (or )Tj 0.021 Tc 1.22 0 Td (other )Tj 0.0064 Tc 2.676 0 Td (statement, )Tj 0.0111 Tc 5.099 0 Td (that\002 )Tj 0.0076 Tc -36.413 -1.2 Td (the )Tj 0.0159 Tc 1.751 0 Td (tax )Tj 0.0013 Tc 1.686 0 Td (assessed )Tj -0.0326 Tc 4.614 0 Td (is )Tj 0.0143 Tc 1.062 0 Td (not )Tj /C0_0 1 Tf 6.48 0 0 9.36 193.54 323.64 Tm <006F007E00650064002C>Tj /T1_2 1 Tf ( )Tj /T1_0 1 Tf -0.0129 Tc 12.2 0 0 12.2 230.977 323.64 Tm (is )Tj 0.0241 Tc 1.062 0 Td (not )Tj 0.0166 Tc 1.742 0 Td (sufficient )Tj 0.0078 Tc 4.405 0 Td (evidence )Tj 0.0007 Tc 4.393 0 Td (to )Tj 0.0147 Tc 1.205 0 Td (rebut )Tj 0.0076 Tc 2.65 0 Td (the )Tj 0.0059 Tc 1.776 0 Td (presumption\002 )Tj 0.0176 Tc -31.185 -1.18 Td (that )Tj -0.0023 Tc 2.066 0 Td (the )Tj 0.011 Tc 1.726 0 Td (assessment )Tj -0.0129 Tc 5.755 0 Td (is )Tj -0.001 Tc 1.059 0 Td (valid. )Tj 0.0032 Tc 3.089 0 Td (Prince )Tj -0.035 Tc 11.7535 0 0 12.2 266.9352 309.24 Tm (v. )Tj 0.0023 Tc 12.2 0 0 12.2 280.8523 309.24 Tm (United )Tj 0.0015 Tc 3.256 0 Td (States, )Tj 0.0053 Tc 3.503 0 Td (348 )Tj 0.0022 Tc 2.034 0 Td (F.2d )Tj -0.0095 Tc 2.391 0 Td (746, )Tj -0.0036 Tc 2.321 0 Td (748 )Tj -0.0194 Tc 2.022 0 Td (\(2d )Tj -0.0237 Tc 1.793 0 Td (Cir.\002 )Tj 0.0015 Tc -35.31 -1.18 Td (1965\); )Tj -0.0095 Tc 3.216 0 Td (United )Tj 0.01 Tc 3.217 0 Td (States )Tj -0.035 Tc 12.08 0 0 12.2 179.094 294.84 Tm (v. )Tj 0.006 Tc 12.2 0 0 12.2 192.8956 294.84 Tm (Sitka, )Tj -0.035 Tc 12.1915 0 0 12.2 228.6682 294.84 Tm (94-1 )Tj 0.0012 Tc 12.2 0 0 12.2 257.8123 294.84 Tm (USTC )Tj -0.0182 Tc 3.001 0 Td (1150,283 )Tj /T1_3 1 Tf -0.0184 Tc 11.5 0 0 11.5 347.5686 294.84 Tm (\(D. )Tj /T1_0 1 Tf -0.0059 Tc 12.2 0 0 12.2 368.0777 294.84 Tm (Conn. )Tj -0.0024 Tc 3.11 0 Td (1994\).\002 )Tj EMC /P <>BDC 0.0057 Tc -28.354 -2.4 Td (Accordingly, )Tj 0 Tc 5.91 0 Td (a )Tj -0.0004 Tc 0.877 0 Td (lost, )Tj 0.0111 Tc 2.222 0 Td (misplaced, )Tj 0.05 Tc 12.2882 0 0 12.2 233.9776 265.56 Tm (or )Tj 0.011 Tc 12.2 0 0 12.2 249.0949 265.56 Tm (destroyed )Tj 0.0117 Tc 4.858 0 Td (administrative )Tj 0.0177 Tc 6.598 0 Td (file )Tj 0.0158 Tc 1.684 0 Td (does )Tj 0.0241 Tc 2.568 0 Td (not )Tj 0.006 Tc 1.759 0 Td (create )Tj 0 Tc 3.148 0 Td (a )Tj 0.0059 Tc -36.107 -1.2 Td (presumption )Tj 0.0176 Tc 5.916 0 Td (that )Tj 0.0076 Tc 2.046 0 Td (the )Tj 0.0198 Tc 1.765 0 Td (assessment )Tj -0.0326 Tc 5.834 0 Td (is )Tj 0.0143 Tc 1.062 0 Td (not )Tj -0.0049 Tc 1.747 0 Td (valid. )Tj 0.0004 Tc 3.029 0 Td (Unless )Tj 0.0076 Tc 3.402 0 Td (the )Tj 0.0162 Tc 1.751 0 Td (taxpayer's )Tj 0.0141 Tc 5.042 0 Td (request )Tj 0.0132 Tc 3.754 0 Td (for )Tj 0.0149 Tc -35.359 -1.2 Td (audit )Tj 0.0047 Tc 2.588 0 Td (reconsideration )Tj -0.0326 Tc 7.318 0 Td (is )Tj 0.0116 Tc 1.052 0 Td (accompanied )Tj -0.0012 Tc 6.463 0 Td (by )Tj 0.0022 Tc 1.385 0 Td (credible )Tj 0.0106 Tc 3.896 0 Td (evidence )Tj 0.0242 Tc 4.412 0 Td (that )Tj -0.0026 Tc 2.05 0 Td (will )Tj 0.0183 Tc 1.762 0 Td (support )Tj 0.0076 Tc 3.742 0 Td (the )Tj /T1_3 1 Tf -0.0043 Tc 12.3 0 0 12.3 59.6528 221.88 Tm (claim )Tj /T1_0 1 Tf 0.0045 Tc 12.2 0 0 12.2 92.9157 221.88 Tm (that )Tj -0.0121 Tc 2.007 0 Td (the )Tj 0.0176 Tc 1.706 0 Td (assessment )Tj -0.0129 Tc 5.834 0 Td (is )Tj 0.0065 Tc 1.071 0 Td (excessive, )Tj -0.0023 Tc 5.12 0 Td (the )Tj 0.011 Tc 1.745 0 Td (assessment )Tj -0.0129 Tc 5.775 0 Td (is )Tj 0.003 Tc 1.019 0 Td (valid. )Tj EMC /P <>BDC 0.0494 Tc -27 -2.4 Td (Section )Tj 0.0129 Tc 3.996 0 Td (6404\(c\) )Tj EMC /P <>BDC 0.0013 Tc -4.048 -2.4 Td (The )Tj -0.0028 Tc 2.098 0 Td (Service, )Tj 0.0112 Tc 3.987 0 Td (nevertheless, )Tj 0.0191 Tc 6.472 0 Td (may )Tj 0.015 Tc 2.232 0 Td (abate )Tj 0 Tc 2.911 0 Td (a )Tj -0.0057 Tc 0.873 0 Td (valid )Tj 0.0132 Tc 2.432 0 Td (assessment )Tj -0.035 Tc 11.9531 0 0 12.2 385.7819 163.32 Tm (in )Tj 0.0074 Tc 12.2 0 0 12.2 399.317 163.32 Tm (certain )Tj 0.0059 Tc 3.423 0 Td (circumstances. )Tj 0.0126 Tc -31.31 -1.18 Td (Pursuant )Tj -0.019 Tc 4.385 0 Td (to )Tj 0.0035 Tc 1.176 0 Td (section )Tj 0.008 Tc 3.578 0 Td (6404\(c\), )Tj 0.0076 Tc 4.098 0 Td (the )Tj 0.0101 Tc 1.782 0 Td (Service )Tj -0.0326 Tc 3.751 0 Td (is )Tj 0.0063 Tc 1.032 0 Td (authorized )Tj 0.0007 Tc 5.101 0 Td (to )Tj 0.0101 Tc 1.194 0 Td (abate )Tj 0.0221 Tc 2.892 0 Td (any )Tj 0.0162 Tc 1.979 0 Td (liability )Tj -0.0012 Tc 3.422 0 Td (with )Tj 0.0136 Tc -34.406 -1.2 Td (respect )Tj -0.019 Tc 3.673 0 Td (to )Tj 0 Tc 1.155 0 Td (a )Tj 0.0061 Tc 0.851 0 Td (tax )Tj 0.05 Tc 12.7371 0 0 12.2 148.6462 134.28 Tm (if )Tj 0.0174 Tc 12.2 0 0 12.2 158.6757 134.28 Tm (the )Tj 0.015 Tc 1.765 0 Td (administration )Tj -0.0059 Tc 6.787 0 Td (and )Tj 0.0064 Tc 2.025 0 Td (collection )Tj 0.0057 Tc 4.603 0 Td (costs )Tj 0.0101 Tc 2.726 0 Td (involved )Tj 0.0068 Tc 4.072 0 Td (would )Tj 0.0241 Tc 3.03 0 Td (not )Tj 0.0089 Tc 1.73 0 Td (warrant )Tj EMC /P <>BDC 0.0086 Tc -34.968 -1.2 Td (collection )Tj 0.05 Tc 12.5296 0 0 12.2 114.4552 119.64 Tm (of )Tj -0.0023 Tc 12.2 0 0 12.2 128.4357 119.64 Tm (the )Tj 0.0146 Tc 1.765 0 Td (amount )Tj 0.0115 Tc 3.719 0 Td (due. )Tj 0.0067 Tc 2.639 0 Td (Treas. )Tj -0.0125 Tc 3.269 0 Td (Reg. )Tj /T1_1 1 Tf 0 Tc 13.1 0 0 13.1 297.4007 119.64 Tm (\247 )Tj /T1_0 1 Tf -0.0061 Tc 12.2 0 0 12.2 308.3463 119.64 Tm (301.6404-1 )Tj 0.0127 Tc 5.501 0 Td (provides )Tj 0.0176 Tc 4.205 0 Td (that )Tj 0.0076 Tc 2.046 0 Td (the )Tj EMC /P <>BDC 0.0082 Tc -32.252 -1.18 Td (Commissioner )Tj -0.0006 Tc 6.802 0 Td (may )Tj 0.0167 Tc 2.223 0 Td (issue )Tj 0.0152 Tc 2.735 0 Td (uniform )Tj 0.0127 Tc 3.776 0 Td (instructions )Tj 0.0007 Tc 5.503 0 Td (to )Tj 0.0165 Tc 1.175 0 Td (district )Tj 0.0117 Tc 3.325 0 Td (directors )Tj 0.013 Tc 4.288 0 Td (authorizing )Tj -0.0081 Tc 5.356 0 Td (them, )Tj EMC /P <>BDC 0.0007 Tc -35.213 -1.2 Td (to )Tj 0.0076 Tc 1.18 0 Td (the )Tj 0.0072 Tc 1.765 0 Td (extent )Tj 0.007 Tc 3.08 0 Td (permitted )Tj -0.035 Tc 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?G#(~? ?G#(~? ?G#(~? ?z $߄o77MM&|| $߄o77MM&|| $߄o77MM&|| $߄o77MM&||3,ߌo77f||3,ߌo77f||3,ߌo77f||3,ߌo77f|| "߂oȷ[--|| "߂oȷ[--|| "߂oȷ[--|| "߂oȷ[--||+*ߊoŷʷ[V||+*ߊoŷʷ[V||+*ߊoŷʷ[V||+*ߊoŷʷ[V|| &߆o÷ɷmm6|| &߆o÷ɷmm6|| &߆o÷ɷmm6|| &߆o÷ɷmm6|ۯ\t;]~~߅ww;]~~߅ww;]~~߅ww;]~~߅w߁w;;|C߁w;;|C߁w;;|C߁w;;|C߉w;;NN|'S߉w;;NN|'S߉w;;NN|'S߉w;;NN|'S ߅w]..|K ߅w]..|K ߅w]..|K ߅w]..|?|x>stream endstream endobj 13 0 obj <> endobj 14 0 obj <> endobj 15 0 obj <> endobj 16 0 obj <> endobj 17 0 obj <>stream endstream endobj 18 0 obj <> endobj 19 0 obj <> endobj 20 0 obj <> endobj 21 0 obj <> endobj 22 0 obj <> endobj 23 0 obj <> endobj 24 0 obj <> endobj 25 0 obj <>/CM2<>/CM3<>/CM4<>>> endobj 26 0 obj [64 0 R 65 0 R 66 0 R 67 0 R 68 0 R 69 0 R 70 0 R 71 0 R 72 0 R 73 0 R 74 0 R 75 0 R 76 0 R 77 0 R] endobj 27 0 obj [40 0 R 41 0 R 42 0 R 43 0 R 44 0 R 45 0 R 46 0 R 47 0 R 46 0 R 48 0 R 49 0 R 49 0 R 50 0 R 51 0 R 52 0 R 53 0 R 54 0 R 55 0 R 56 0 R] endobj 28 0 obj [29 0 R 30 0 R 31 0 R 32 0 R 33 0 R 34 0 R 34 0 R] endobj 29 0 obj <> endobj 30 0 obj <> endobj 31 0 obj <> endobj 32 0 obj <> endobj 33 0 obj <> endobj 34 0 obj <> endobj 35 0 obj <> endobj 36 0 obj <> endobj 37 0 obj <> endobj 38 0 obj <> endobj 39 0 obj <> endobj 40 0 obj <> endobj 41 0 obj <> endobj 42 0 obj <> endobj 43 0 obj <> endobj 44 0 obj <> endobj 45 0 obj <> endobj 46 0 obj <> endobj 47 0 obj <> endobj 48 0 obj <> endobj 49 0 obj <> endobj 50 0 obj <> endobj 51 0 obj <> endobj 52 0 obj <> endobj 53 0 obj <> endobj 54 0 obj <> endobj 55 0 obj <> endobj 56 0 obj <> endobj 57 0 obj <> endobj 58 0 obj <> endobj 59 0 obj <> endobj 60 0 obj <> endobj 61 0 obj <> endobj 62 0 obj <> endobj 63 0 obj <> endobj 64 0 obj <> endobj 65 0 obj <> endobj 66 0 obj <> endobj 67 0 obj <> endobj 68 0 obj <> endobj 69 0 obj <> endobj 70 0 obj <> endobj 71 0 obj <> endobj 72 0 obj <> endobj 73 0 obj <> endobj 74 0 obj <> endobj 75 0 obj <> endobj 76 0 obj <> endobj 77 0 obj <> endobj 78 0 obj <> endobj 79 0 obj <> endobj 80 0 obj <> endobj 81 0 obj <> endobj 82 0 obj <> endobj 83 0 obj <> endobj 84 0 obj <> endobj 85 0 obj <> endobj 86 0 obj <> endobj 87 0 obj <> endobj 88 0 obj <> endobj 89 0 obj <> endobj 90 0 obj <> endobj 91 0 obj <> endobj 92 0 obj <>stream Adobe Acrobat 8.13 Paper Capture Plug-in 2009-03-16T12:02:39-04:00 2009-03-16T12:02:39-04:00 2009-03-16T12:02:39-04:00 application/pdf uuid:77073190-2f01-4814-91a2-7279db1c27cb uuid:ac737b99-3de4-492b-8292-500070c7846d endstream endobj 93 0 obj <> endobj xref 0 94 0000000000 65535 f 0000071224 00000 n 0000071545 00000 n 0000089351 00000 n 0000159581 00000 n 0000161440 00000 n 0000162069 00000 n 0000162698 00000 n 0000163336 00000 n 0000163658 00000 n 0000172978 00000 n 0000210069 00000 n 0000211929 00000 n 0000211984 00000 n 0000213139 00000 n 0000213268 00000 n 0000214421 00000 n 0000214534 00000 n 0000214589 00000 n 0000214719 00000 n 0000214808 00000 n 0000214899 00000 n 0000214996 00000 n 0000215340 00000 n 0000215394 00000 n 0000215458 00000 n 0000215633 00000 n 0000215749 00000 n 0000215900 00000 n 0000215967 00000 n 0000216029 00000 n 0000216091 00000 n 0000216147 00000 n 0000216203 00000 n 0000216250 00000 n 0000216309 00000 n 0000216357 00000 n 0000216404 00000 n 0000216486 00000 n 0000216533 00000 n 0000216581 00000 n 0000216643 00000 n 0000216696 00000 n 0000216755 00000 n 0000216814 00000 n 0000216870 00000 n 0000216934 00000 n 0000217007 00000 n 0000217071 00000 n 0000217151 00000 n 0000217216 00000 n 0000217279 00000 n 0000217339 00000 n 0000217393 00000 n 0000217447 00000 n 0000217501 00000 n 0000217555 00000 n 0000217609 00000 n 0000217692 00000 n 0000217758 00000 n 0000217807 00000 n 0000217889 00000 n 0000217957 00000 n 0000218022 00000 n 0000218088 00000 n 0000218169 00000 n 0000218234 00000 n 0000218291 00000 n 0000218348 00000 n 0000218405 00000 n 0000218462 00000 n 0000218519 00000 n 0000218576 00000 n 0000218633 00000 n 0000218696 00000 n 0000218760 00000 n 0000218821 00000 n 0000218879 00000 n 0000218937 00000 n 0000218983 00000 n 0000219082 00000 n 0000219147 00000 n 0000219234 00000 n 0000219284 00000 n 0000219420 00000 n 0000219540 00000 n 0000219660 00000 n 0000219722 00000 n 0000219787 00000 n 0000219905 00000 n 0000219992 00000 n 0000220058 00000 n 0000220123 00000 n 0000223504 00000 n trailer <> startxref 116 %%EOF