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  • 8/7/2019 IUPAT_2004_OTC

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    Oc t - 0 8 - 0 4 1 4 : 3 4 Fr om- I NTERNATI ONAL UNI ON OF PAI NTERS

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    i .I; DgAF ' L1 s a f f i r m t h a t t h e c o n t r i b u t i o n r e p o r t e d a b o v e i 5 a c c u r a t e . I f u r t h e r a f f i r m ma t t h e i n f o r m a t i o n c o nc e r n i n g t h e o r g a n a t wn i sc o r e c t a n d t r u e o t h e b es t o f my k n o wl e d g e i u n de r s t a n a t r i a l b y f i l i n g t n s C o r m, I am s u b j e c t Tome l a ws f o u nd t o I o wa C o d e c h a p t e r 60 A a n da 0 ml n s t r a u v e r u l e s f o u nd i n c h a pt e r 351 . I a l s o u n de r s t a n d t h a t i r e f a i l u r e T o t i me l y f i l e t h i s f o r m l e a d s t o t h e i mp o s + a o n o f c i v , t p e n a l t i e s a n d t h ei n t e n t i o n a l f a i l u r e t o f i l e t h e f o r m may l e a d t o a a c i A on a l c i v i l a n d u l mi n a l s a nc t i o n s

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