Examples (i) The taxpayer has received a statutory notice of deficiency, under I.R.C. Sec. 6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.
User Content Certain areas of the Platform may enable you to post comments, send messages, correspond with others and/or otherwise post content (“User Content”) in connection with various features that Spectra may elect to offer, such as information libraries, e-mail service, bulletin boards, chatrooms, electronic postcards, chats with special guests, e-mails, and forums to communicate with others (“Message Features”). You must use the Message Features in a responsible manner and you are fully responsible for all User Content that you provide to us or others. Your License to Us. By submitting User Content, you grant us and our designees a royalty-free, irrevocable, perpetual, non-exclusive, worldwide, fully sub-licensable, transferable, license to publish, reproduce, distribute, display, perform, edit, adapt, modify, translate, create derivative works, make, sell, offer for sale, export, and otherwise use and exploit your User Content (or any portion thereof) in any way that we want and in any form, media, or technology now known or later developed. You hereby waive any moral rights you may have in your User Content in favor of Spectra and any of its designees. You represent that you have obtained all necessary permissions necessary to grant us those rights, including from any person identified in or implicated by your submission (including those shown in photographic content), and, in the case of minors, also from their parents or legal guardians, as appropriate. No Obligation to Publish. We are not obligated to publish, transmit or use your User Content. Spectra is not in any manner endorsing any User Content that it may publish or post on the Platform and cannot, and will not, vouch for its reliability. Spectra is not responsible for any User Content and has no duty to monitor User Content. You use any information contained in User Content at your own risk. Spectra and its designees have the right, in their sole discretion, to monitor, review, edit, remove, delete, disable, refuse, restrict, or terminate access to your User Content or the Platform (in whole or in part) at any time, without prior notice and in our sole discretion, for any or no reason. The obligations that you have to us under these Terms shall survive termination of the Platform, any use by you of the Platform, any User Content on the Platform, or these Terms. You will not continue to post any User Content that Spectra has previously advised you not to post.
Languages 20.1 The Proclamation of Sale, these conditions of sale and the Memorandum may have been translated and published in different forms and languages. In the event of any discrepancy, misstatement, omission or error appearing in the various forms or languages, this English version shall prevail.