This decision outlines the specific circumstances where the FTA may extend the deadline for submitting a Tax Assessment Review or Reconsideration request. Per Article 1, valid reasons include serious illness or death of an authorized signatory, business disruption beyond control, damage to records, or force majeure. Conversely, Article 2 specifies that extensions will be rejected for reasons of ignorance of obligations, negligence by a third party like a tax agent, case complexity, or being preoccupied with business operations. Documentary evidence is required to support any extension request.