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14. Appeals <br />Any person aggrieved by a determination as to eligibility for, or the amount of, a payment <br />authorized by the Displacing Agency's Relocation Assistance Program may have the appeal <br />application reviewed by the Displacing Agency in accordance with its appeals procedure. Complete <br />details on appeal procedures are available upon request from the Displacing Agency. <br />15. Tax Status of Relocation Benefits <br />California Government Code Section 7269 indicates no relocation payment received shall be <br />considered as income for the purposes of the Personal Income Tax Law, Part 10 (commencing <br />with Section 170 01) of Division 2 of the Revenue and Taxation Code, or the Bank and Corporation <br />Tax law, Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation <br />Code. Furthermore, federal regulations (49 CFR Part 24, Section 24.209) also indicate that no <br />payment received under this part (Part 24) shall be considered as income for the purpose of the <br />Internal Revenue Code of 1954, which has been redesignated as the Internal Revenue Code of <br />1986. The preceding statement is not tendered as legal advice in regard to tax consequences, <br />and displacees should consult with their own tax advisor or legal counsel to determine the current <br />status of such payments. <br />(IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we <br />inform you that any tax advice contained in this communication (including any attachments) was <br />not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax -related <br />penalties under the Internal Revenue Code or (ii) promoting marketing or recommending to <br />another party any matters addressed herein) <br />16. Lawful Presence Requirement <br />Pursuant to the Public Law 105-117, in order to be eligible to receive non-residential relocation <br />benefits in federally -funded projects, in the case of an unincorporated business, each owner must <br />be either a citizen or national of the United States, or an alien who is lawfully present in the <br />United States. The owner of a sole proprietorship and all owners of a partnership must provide <br />information regarding their lawful presence in the United States, and a for -profit or a non-profit <br />corporation must certify that it is authorized to conduct business within the United States. Owners <br />of sole proprietorships or partnerships, who are not lawfully present in the United States, or who <br />decline to provide this information, are not eligible for relocation assistance, unless such <br />ineligibility would result in an exceptional and extremely unusual hardship to the alien's spouse, <br />parent, or child, any of whom is a citizen or an alien admitted for permanent residence. <br />Exceptional and extremely unusual hardship is defined as significant and demonstrable adverse <br />impact on the health or safety, continued existence of the family unit, and any other impact <br />determined by the Displacing Agency to negatively affect the alien's spouse, parent or child. <br />Relocation benefits will be prorated to reflect the number of owners with certified lawful presence <br />in the United States. <br />17. Additional Information <br />If you have further questions after reading this brochure, please contact the Displacing Agency's <br />relocation agent at OPC. <br />55A-29 <br />