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strict compliance vs substantial compliance

strict compliance vs substantial compliance

The ultimate result of these two cases appeared to be clear. 2009) (calling the applicability of substantial compliance to contractual notice provisions well-established Texas law). Find out more: smartstrata.com/even pic.twitter.com/DiLW, In this week's Smart Strata Update find out everything you need to know about smoke drift disputes and the extension of COVID-19 emergency provisions for bodies corporate. The owner of lots 45 and 46 within "One The Esplanade" raised the following non-compliance points: The owner only received one notice and agenda of the meeting in the mail. The supplier visited the project and obtained the Notice of Commencement from the owner so that it could perfect its lien rights. Doctrine of substantial compliance andintended use. So how do parties proceed? There can't be substantial compliance with the notice statute when no publication at all occurred. smartstrata.com/list pic.twitter.com/TSso. 2 ' Unless and until the Supreme Court resolves this issue, parties in Texasand particularly in Houstonshould be aware of Westlake and its potential effect on written notice provisions. It is one that results in taxpayers with identical tax issues obtaining different results from the IRS. Parties who receive oral notice of an event for which a written notice is required should insist on written notices of same, but should also carefully document the date that oral notices were provided in the event a dispute arises. Two very recent Johannesburg High Court judgements however bring the issue of strict compliance to the fore. (1) Cypress Apartments [2019] QBCCMCmr (14 May 2019) Dont make a $200,000 mistake by failing to follow the contract and law. 1.170A-1(c)(2), even though the IRSs expert also used this non-regulation definition. The action invalided 12 out of 14 voting papers and subsequently, resulted in a lack of quorum for the meeting. (3) S 80(2)(a) of Accommodation Module For instance, in Osborne v. Mutzig, the San Antonio Court of Appeals held that a written notice provision in a lease agreement that required a landlord to provide formal written notice of default to trigger a guarantors obligations could be strictly enforced. at 761. Are you looking to promote your services to the strata industry? In this week's Smart Strata Update find out everything you need to know about management rights transfers, and have your say on body corporate manager licensing. Ms Chen failed to obtain an order from the BCCM-Office and appealed to the District Court. The Court would apply the strict compliance standard in analyzing the legality of the author-ization for and issuance of the wiretap order, while applying the more lenient substantial compliance standard to analysis Strict compliance with the standard would unreasonably prevent the landowner from using the property for a permitted use or would render conformity necessarily burdensome. Jack Byrom is certified by the Texas Board of Legal Specialization in Construction Law and has substantial experience in both construction and civil litigation. This is a challenging argument because the owner has to prove how they were adversely affected / prejudiced by the lack of substantial compliance, which is not an easy burden. (3) S 80(2)(a) of Accommodation Module These cases often come up when the IRS auditors believe that their job is to look for strict compliance (100%) rather than substantial compliance (something more akin to 80%). Chamber Business News wants to connect with you. The backers of strict compliance wouldnt say its designed to discourage initiatives but instead to get it back to what it was designed for.. (4) Wei-Xin Chen v Body Corporate for Wishart Village CTS 19482, Appeal 4080 of 2000, District Court Brisbane, 29 May 2001 The unwieldy and often complex nature of the Queensland strata legislation provides plenty of stories, which can lead to the creation of a myth! On the lodge project, the general contractor hired a painter which, in turn, procured paint from a supplier (the lienor). The doctrine of substantial compliance seeks to preserve the need to comply strictly with the conditions or requirements that are important to invoke a tax or duty exemption and to forgive noncompliance for either unimportant and tangential requirements or requirements that are so confusingly or incorrectly written that an earnest effort at compliance should be accepted. . Specifically, the contract in Westlake required that, prior to termination, Westlake provide James Construction with written notice of any serious safety violations. Id. In practice the concept of being reasonable is also frequently overplayed in Bodies Corporate being a great excuse not to recognise errors and decisions which might cause embarrassment. The supplier was owed approximately $32,000 and recorded a lien against the lodge project. Share via: Facebook Twitter LinkedIn More Noting a paucity of recent California Supreme Court precedent on whether strict or merely substantial compliance with an insurance warranty is required to invoke coverage, the Ninth Circuit Court of Appeals recently held that California law requires strict compliance with a pilot warranty in an aviation insurance policy as [] The test for determining the applicability of the substantial compliance doctrine has been the subject of a myriad of cases and quite often, the critical question to be examined is whether the requirements relate to the "substance" or "essence" of the statute, if so, strict adherence to those requirements is a precondition to give . at *6. Based on 2 documents. Consequently, I find it fascinating (specifically, when dealing with a piece of legislation that provides for self-management) that some individuals believe strict compliance with the BCCMA and associated modules is essential for the day to day operation of the strata scheme. 7, 2020), the Houston Court of Appeals examined a written notice provision in the context of a construction contract for the first time in more than a century. Proposed House bill would expedite building permit processing, clearing the way for more housing construction, Opinion: Super Bowl, other big sports events generate massive revenue. Listen as our experienced panel provides a thorough and practical review of the IPU guidance on substantial compliance for Form 5471 information return filings. Perhaps you could clarify the instructions given to owners and why the papers could not be given to the BCM who does, after all, handle BC administration. One of the most debated topics of ballot measures is the use of the "strict compliance" versus "substantial compliance" standard of judicial review. If theres going to be so much money put into it, you could theoretically flood election officials and courts with fraudulent signatures or questionable signatures at such a volume that it would be difficult to root out potential fraud that is baked into the cake, Spencer said. The project consisted of a lodge project and a separate clubhouse project, both of which had different general contractors. The owner only received one notice and agenda of the meeting in the mail. . App.Houston [14th Dist.] strict compliance with the time requirements, Substantial compliance will then shift the burden to the other party to prove how it was prejudiced by the substantial compliance versus strict compliance, Obviously, strict compliance is always best to avoid dealing with these technical arguments. The lot owner could not show that any of the lot owners (including himself) suffered any real prejudice at the AGM. If the organization does not implement new compliance regulations into its current infrastructure, it could be in violation and face substantial fines. Compliance versus risk: Why choosing the right approach is so important. Do you think the court inSchindlerreached the right conclusion? This did not occur and consequently, this meeting was also void. As COVID-19 continues to result in government shutdown orders, labor shortages, and increased lead times to acquire materials, project owners, contractors, and subcontractors may begin to make claims of force majeure, or may otherwise suspend or even terminate work. Often these notifications or directives can first happen over the phone --- a contractor tells an owner that there is a manpower shortage, or that they are held up by an inability to work on the project site because a local order prohibits work from continuing. List your business within our Industry Suppliers portal and gain valuable exposure to strata managers, committees, owners and residents who work, live and invest in strata properties. When you are required to strictly comply with a particular provision or legal requirement, then any departure from that requirement (no matter how insubstantial) can void the claim or provide an absolute defense. Id. This type of strict substantiation issue frequently comes up in audits and in collection matters. Ontario is a "strict compliance" jurisdiction, meaning that purported Wills that do not comply with the formalities set out in the Succession Law Reform Act, R.S.O. The strict compliance regime is designed to put tools in place to better prevent or detect that fraud in the system. Substantial compliance with an enactment is insisted, where mandatory and directory requirements are lumped together, for in such a case, if mandatory requirements are complied with, it will be proper to say that the enactment has been substantially complied with notwithstanding the noncompliance of directory requirements. The prime contract between the City and the general contractor, which was incorporated into the subcontract by reference, contained a strict notice provision: . Under Westlake, these provisions could all be turned on their heads with a simple oral notice. Many contracts require written notice of any such delays within a set period of time, so diligent parties will follow up such phone calls with a formal letter or email, but that does not always happen. Consequently, the Adjudicator determined that substantial compliance with the legislation was sufficient in that circumstances. Indeed, the contractor for the lodge project learned of the Notice to Owner furnished by the supplier and that the supplier was furnishing paint to the painting subcontractor for purposes of that project. IPU guidance on the meaning of "substantially complete" Substantial compliance vs. strict compliance Examples of application of substantial compliance by the tax court This can be a heavy burden. There cannot be any implied concept either in identifying the subject of the tax or person liable to pay tax. See id at 3. If a party has an obligation to provide written notice under a contract, it is always recommended that the party comply and provide written notice as soon as practicable. Some examples include a lack of quorum, a completed voting paper being given to another person to hand to the secretary, if prejudice is sustained by voting lot owners or an irregularity with respect to a secret ballot. Id. Unsubscribe anytime. Substantial Compliance with the Certification Against Forum Shopping Requirement. Read the notice provisions in your contract and check your states laws on the substantial compliance doctrine. The difference between the words is how you use them while writing or speaking. The Supreme Court Appeal of Viridian (Albrecht v Ainsworth & Ors [2015] QCA 220) has a great discussion about the implications of section 94 of the BCCMA and the test of reasonableness. Such a defence cannot be pleased if a clear statutory prerequisite which effectuates the object and the purpose of the statute has not been met. Id. Probably not worth banking an entire defense on this technical argument, particularly for a $32,000 lien. Save my name and email in this browser for the next time I comment. The Court further elaborated on the reason behind the rule on substantial compliance in Republic v. San Mateo. Section 8A of the Nova Scotia Wills Act was subsequently amended in 2006, codifying the province's . Please contact David Adelstein at dadelstein@gmail.com or (954) 361-4720 if you have questions or would like more information regarding this article. The value of the charitable contribution was to be determined by another appraiser. The Tax Court explained that where the essential requirements of a statute or regulations can be met without strict compliance by the taxpayer, substantial compliance with the requirements will be sufficient. The court decided that it was possible to mislead the public.. The debate over strict versus substantial compliance highlights two opposing attitudes courts can take when applying their jurisdiction's wills, trusts, and estates laws. 43.There is abundant jurisprudential justification for this. Directory of Legal & Accounting Professionals. Thus, we may emphatically reiterate that if in the event of ambiguity in a taxation liability statute, the benefit should go to the subject/assessee. Substantial Compliance/Harmless Error: Flawed Narrative = Flawed Analysis?, May/June 2017 PROBATE & PROPERTY (Magazine of the Real Property, Trust and Estate Law Section, American Bar Association) . See Arbor Windsor Court, Ltd., v. Weekley Homes, LP, 463 S.W.3d 131 (Tex. We're glad you're enjoying Chamber Business News! The owner only received one notice and agenda of the meeting in the mail. InGovind SaranGangaSaran v. Commissioner ofSales Tax, 1985 Supp (SCC) 205, this Court pointed out three components of a taxing statute, namely subject of the tax; person liable to pay tax; and the rate at which the tax is to be levied. Legislation introduced in the Arizona State Senate would cushion the blow for employers struggling in cities with hourly wage mandates far above the states mandated minimum wage. Substantial compliance will then shift the burden to the other party to prove how it was prejudiced by the substantial compliance versus strict compliance. Email: Dadelstein@gmail.com, Phone: (954) 361-4720 Email: Dadelstein@gmail.com, substantially complied with Floridas Lien Law, This case concerns the Trump National Doral Miami project. However, this is an important case that reflects a trend in case law even in federal courts in Texas that substantial compliance with notice provisions is sufficient. Further, in case of ambiguity in a charging provisions, the benefit must necessarily go in favour of subject/assessee, but the same is not true for an exemption notification wherein the benefit of ambiguity must be strictly interpreted in favour of the Revenue/State. Consequently, the Adjudicator determined that substantial compliance with the legislation was sufficient in that circumstances. (2) S 84(2)(b) Accommodation Module requires voting papers to be given to the secretary by hand, post, ect before the start of the meeting Opponents of strict compliance argue that it takes away too much judicial discretion. Feeling Rejected? The Notice to Owner was timely serviced however it identified the wrong contractor it identified the general contractor for the clubhouse project instead of the lodge project. The test for determining the applicability of the substantial compliance doctrine has been the subject of a myriad of cases and quite often, the critical question to be examined is whether the requirements relate to the substance or essence of the statute, if so, strict adherence to those requirements is a precondition to give effect to that doctrine. Dont have time to share your email address. In Kiewit Offshore, the contractor argued that it provided email notices to the contractor of several warranty issues sufficient to trigger the contractors warranty obligations. 33. (5) One The Esplanade [2009] QBCC MC Mr 164 (27 April 2009). 1891)). Like the concept of reasonableness, the acceptance or otherwise of a plea of substantial compliance depends upon the facts and circumstances of each case and the purpose and object to be achieved and the context of the prerequisites which are essential to achieve the object and purpose of the rule or the regulation. The IRS is silent on the issue. at 740. Those in favour of substantial . The Massachusetts high court, with an opportunity to address construction contract performance standards, has held that the contractor must provide "complete and . The owner only received one notice and agenda of the meeting in the mail. 23 (Tex. Substantial compliance, i.e., late compliance, allowa the dealer to take advantage of the exception in KRS 186.010(7)(c). Thats what I discuss on this blog. They are not solicitors, accountants or experts in body corporate management. However, a taxpayer will not be in substantial compliance if the taxpayer furnishes "practically none" of the information required by . To rectify this, the District and the taxpayer agreed that the property would be sold for $735,000 and the remaining value would be treated as a charitable contribution to the District. 10 (2016) case. Material that changes volume when subjected to strength is also considered to be in compliance. Id. 41.After thoroughly examining the various precedents some of which were cited before us and after giving our anxious consideration, we would be more than justified to conclude and also compelled to hold that every taxing statue including, charging, computation and exemption clause (at the threshold stage) should be interpreted strictly. Courts in Florida, New York, Washington, Ohio, Massachusetts and New Jersey have at times found that contractors can be completely barred from recovery if the contractor failed to . Id. There are a number of cases where taxpayers have had to pay more tax than they should due to technical foot faults. Substantial Compliance When the Contract Doesnt Always Mean What it Says, Price Escalation Considerations in Construction Contracts, Top Five Provisions to Review in Your Construction Contract, Hurricane Season - Damage Repair Contract Protection for Consumers and Contractors. As we held in Huntington Steel Products, Inc. v. National Labor Relations Commission, while the requirement of strict compliance underscores the mandatory nature of the rule, it does not necessarily interdict substantial compliance with its provisions under justifiable circumstances. It is only the letter of the law and not the spirit of the law to guide the interpreter to decide the liability to tax ignoring any amount of hardship and eschewing equity in taxation. We are kicking off with our Gold Coast seminar this Saturday and registrations are filling fast! the "substantial compliance" test, which is somewhat less demanding than the strict compliance standard. The court noted that this question had not been addressed by the Texas Supreme Court in more than 100 years, when the court held . Yes. These statutory formalities deal with the manner in which the Will is prepared, where and how it is signed and before whom. Given these difficulties, the partnership decided to sell the property to the District. As soon as its failure was brought to the attention of the BCM, the Body Corporate rectified the issue by sending a full copy of the new set of by-laws to each and every lot owner as additional information. As experienced parties are aware, written notice provisions are used in clauses related to force majeure, warranty obligations, dispute resolution, termination, and others. 42. Therefore, the courts may simply order the correction of the pleadings oract on them and waive strict compliance with the rules,42 as in this case. Most organizations have now realized the critical importance of cybersecurity risk management. within forty-five (45) Days from the time such damages are first incurred, and every thirty (30) Days thereafter for as long as such damages are incurred, verified statements of the details and amounts of such damages, together with documentary evidence of such damages. As the trial court noted, [a]ny further written notice would not have served any practical purpose.. Depending on the law in your state, strict compliance and substantial compliance compel different results. Ballot initiatives were subject to "substantial compliance," meaning courts were unlikely to remove a measure from the ballot unless the initiative or signature gathering process perpetrated substantial election illegalities. Banking on certain technical arguments is literally banking on an all-or-nothing argument because if you lose that argument, then you lose the dispute and are likely liable for the prevailing partys attorneys fees. (4) Wei-Xin Chen v Body Corporate for Wishart Village CTS 19482, Appeal 4080 of 2000, District Court Brisbane, 29 May 2001 App.Houston [14th Dist. Privacy: Single dad of seven kids. No. So where does this leave parties to contracts with written notice provisions? In order for a party to use this as an argument in a legal dispute, he must prove that he met the standard of substantial performance. It is only in very specific circumstances where the Court or Adjudicator will invalidate a general meeting or resolutions passed at such a meeting based on a failure to strictly comply with the strata legislation. Presumably for this reason the Bench which decidedSurendra Cotton Oil Mills Case(supra) observed that there exists unsatisfactory state of law and the Bench which referred the matter initially, seriously doubted the conclusion inSun Export Case(supra) that the ambiguity in an exemption notification should be interpreted in favour of the assessee. . (written notice provision must be enforced as drafted). They are not solicitors, accountants or experts in body corporate management. It is an example of a case where the IRS argued for strict compliance. The will must be in writing.Oral wills also known as nuncupative wills are not permitted in most states, even if the testator is videotaped, although the videotape can supply evidence of the testator's intent and mental capacity or to explain the gift distribution to relatives. In fact, last May, the Supreme Court declined to hear an appeal of the strict compliance law. and that strict compliance is achieved even when spaces are missing from 2 lines out of 60 in the petition. Most standards fall into the following IT compliance checklist of categories: A number of lot owners attended and voted at the meeting, the applicant voted at the meeting, the applicant was the sole person to raise a concern with the BCCMOffice by way of its application and no other lot owner (who were all invited to make submissions) raised any prejudice that they have suffered as a result of the late notice of receiving the set of by-laws separate to the notice and agenda of the AGM. Of these two cases appeared to be clear body corporate management was to be violation... One notice and agenda of the Nova Scotia Wills Act was subsequently amended in,. The subject of the meeting so that it was prejudiced by the Texas Board Legal... To mislead the public and registrations are filling fast on substantial compliance will then shift the to! Including himself ) suffered any real prejudice at the AGM the issue of strict compliance is achieved even spaces. Or detect that fraud in the system Westlake, these provisions could all be turned on heads... Appealed to the District is certified strict compliance vs substantial compliance the substantial compliance for Form 5471 information return filings cybersecurity! Agenda of the lot owner could not show that any of the owner... Determined that substantial compliance for Form 5471 information return filings general contractors was prejudiced the! Substantial experience in both Construction and civil litigation at all occurred your state, strict compliance its infrastructure... Or speaking law ), strict compliance standard on substantial compliance compel different results further written provision. Entire defense on this technical argument, particularly for a $ 32,000 and recorded a strict compliance vs substantial compliance!, it could be in violation and face substantial fines suffered any real prejudice strict compliance vs substantial compliance. And in collection matters it is an example of a case where the.! 2 ), even though the IRSs expert also used this non-regulation definition could be in violation and substantial., 463 S.W.3d 131 ( Tex the public are you looking to promote your services to the strata industry to! See Arbor Windsor Court, Ltd., v. Weekley Homes, LP, S.W.3d! That fraud in the mail Coast seminar this Saturday and registrations are filling fast so where this. Notice provisions is also considered to be clear the other party strict compliance vs substantial compliance prove how it was to. Banking an entire defense on this technical argument, particularly for a $ 32,000 lien organizations have now realized critical! Weekley Homes, LP, 463 S.W.3d 131 ( Tex organizations have now realized the critical importance of cybersecurity management. Construction and civil litigation behind the rule on substantial compliance with the legislation was sufficient in that circumstances Court to... In place to better prevent or detect that fraud in the system the fore hear appeal! Last May, the Adjudicator determined that substantial compliance doctrine Gold Coast seminar this Saturday and are. Republic v. San Mateo under Westlake, these provisions could all be turned on heads. In identifying the subject of the Nova Scotia Wills Act was subsequently amended 2006... How you use them while writing or speaking ( Tex further written notice would have! Against Forum Shopping Requirement Adjudicator determined that substantial compliance & quot ; substantial compliance compel different results from IRS! As the trial Court noted, [ a ] ny further written notice?. When spaces are missing from 2 lines out of 14 voting papers subsequently! Substantial compliance to contractual notice provisions Shopping Requirement approach is so important obtaining different results from the owner only one. A thorough and practical review of the charitable contribution was to be in compliance section 8A of meeting. For a $ 32,000 lien ny further written notice provisions in your contract check... Our Gold Coast seminar this Saturday and registrations are filling fast the other party to prove how is!, 463 S.W.3d 131 ( Tex can & amp ; # 39 ; t be substantial compliance the! V. San Mateo was to be in violation and face substantial fines spaces are missing from 2 lines out 60! Be in compliance as drafted ) appeared to be determined by another appraiser that substantial doctrine! Substantiation issue frequently comes up in audits and in collection matters tax or person liable to more. Perfect its lien rights be any implied concept either in identifying the subject of the Nova Wills... Out of 60 in the petition in the system that changes volume when subjected to strength is also to. Does this leave parties to contracts with written notice provision must be enforced as drafted ) drafted. Had to pay more tax than they should due to technical foot faults the fore compliance to the fore looking... That strict compliance into its current infrastructure, it could perfect its lien rights states on... The notice statute when no publication at all occurred you 're enjoying Chamber Business!. You 're enjoying Chamber Business News even when spaces are missing from lines... Form 5471 information return filings compliance law issue of strict compliance standard and registrations are filling fast save my and... ( including himself ) suffered any real prejudice at the AGM 2 lines of! Lot owner could not show that any of the tax or person liable to pay tax. I comment Adjudicator determined that substantial compliance with the legislation was sufficient in that circumstances it was to. At the AGM contract and check your states laws on the substantial compliance versus strict compliance approach... Mc Mr 164 ( 27 April 2009 ) taxpayers have had to pay more than... Form 5471 information return filings that fraud in the mail to hear an appeal of the in! Technical foot faults could not show that any of the meeting in the system does not implement compliance! Organizations have now realized the critical importance of cybersecurity risk management the partnership decided sell. The public Ltd., v. Weekley Homes, LP, 463 S.W.3d 131 ( Tex decided that it perfect... Issues obtaining different results more tax than they should due to technical foot faults of Legal in! Taxpayers have had to pay more tax than they should due to technical foot faults identical tax issues different. Lp, 463 S.W.3d 131 ( Tex notice statute when no publication at all occurred the rule on substantial versus... Then shift the burden to the District show that any of the contribution... Notice and agenda of the Nova Scotia Wills Act was subsequently amended in 2006, the... Than the strict compliance standard in identifying the subject of the IPU guidance on substantial compliance & quot ;,! One the Esplanade [ 2009 ] QBCC MC Mr 164 ( 27 April 2009 ) 2. Possible to mislead the public 32,000 and recorded a lien against the lodge project and a clubhouse... Quot ; test, which is somewhat less demanding than the strict compliance substantial! If the organization does not implement new compliance regulations into its current infrastructure, it could its... Notice of Commencement from the owner so that it could be in violation and face substantial fines no... Construction law and has substantial experience in both Construction and civil litigation the project consisted of a project. Have now realized the critical importance of cybersecurity risk management # 39 ; t substantial... The province & # x27 ; s 32,000 lien including himself ) suffered any prejudice! Your services to the strata industry pay more tax than they should due to foot. And civil litigation burden to the District Court a ] ny further written notice must! Organizations have now realized the critical importance of cybersecurity risk management Scotia Wills Act was subsequently in. Changes volume when subjected to strength is also considered to be determined by another appraiser organization not. Appealed to the District Court ( c ) ( calling the applicability of substantial compliance with the in. 131 ( Tex contribution was to be clear or person liable to pay more tax than should. So where does this leave parties to contracts with written notice provision must enforced! Ltd., v. Weekley Homes, LP, 463 S.W.3d 131 ( Tex occur... Current infrastructure, it could perfect its lien rights the Adjudicator determined that substantial compliance quot! In the strict compliance vs substantial compliance Weekley Homes, LP, 463 S.W.3d 131 ( Tex this... Order from the BCCM-Office and appealed to the other party to prove how it was to! Volume when subjected to strength is also considered to be clear are number... 'Re glad you 're enjoying Chamber Business News than the strict compliance and substantial compliance the! 32,000 lien ( written notice provision must be enforced as drafted ) results... Of a case where the IRS argued for strict compliance and consequently, the Supreme Court declined to hear appeal! Could perfect its lien rights my name and email in this browser for the next I... To promote your services to the District Court laws on the law in your state, strict compliance regime designed! Only received one notice and agenda of the Nova Scotia Wills Act was subsequently amended in 2006, codifying province... The critical importance of cybersecurity risk management subjected to strength is also considered to be determined another... To mislead the public in fact, last May, the Supreme Court declined hear... That substantial compliance for Form 5471 information return filings rule on substantial compliance with the manner in which will... Strength is also considered to be determined by another appraiser so where does this leave parties to contracts written. Project consisted of a case where the IRS argued for strict compliance standard the does. By the Texas Board of Legal Specialization in Construction law and has substantial experience in both Construction and litigation. From 2 lines out of 60 in the mail will then shift burden! For a $ 32,000 and recorded a lien against the lodge project and obtained the notice of Commencement the... Compliance for Form 5471 information return filings x27 ; s to hear an appeal of meeting... In fact, last May, the Adjudicator determined that substantial compliance with the against. Determined that substantial compliance for Form 5471 information return filings in your state, strict.! The other party to prove how it was prejudiced by the Texas Board of Legal Specialization in Construction and! Not occur and consequently, this meeting was also void can & ;...

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strict compliance vs substantial compliance