Although the Notice of Claim Disallowance letter sent by the Service generally contains a statement advising the taxpayer that the two-year period began on the date of the letter, the Service occasionally mails these letters without the paragraph notifying the taxpayer of the two-year period for filing suit.

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In a statement the Department of the Environment criticised the letter.

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The statement said the fighting violated the letter and spirit of the Pretoria power-sharing deal signed on 17 December by the Kinshasa government, the main rebel groups and DR Congo's political opposition.

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Their statement coincided with the 10th anniversary of an open letter written by the late Nobel Laureate Milton Friedman, explaining that the estate tax ties up capital, punishes saving and investing, fails to raise substantial revenue, and increases economic inequality.

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Peshawar's district magistrate issued a statement saying the letter was highly objectionable and hurt the feelings of Muslims.

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Shadow chancellor Ed Balls acknowledges this difference of view between him and the OBR in his own statement about the letter.

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Wilson, who had received a telex of Benn's letter at his Isles of Scilly holiday home, was told the press already had copies of the statement.

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As no controlling authority requires the Service to send the taxpayer a statement regarding the limitations period, the lack of such language does not invalidate a disallowance letter.

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According to a statement by Australian Pacific, the exploration arm of Rio Tinto has signed a non-binding letter of intent, wherein the company will undertake the financial and technical risks in examining and estimating the coal reserves and the production potential at the Mt.

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