what the eligible basis for both projects would be and the house of economic recovery provided additional low income housing tax credits to puerto rico and determine the way in which those credits have to be agreed upon before to nine percent remember the article percentage times the eligible basis gives you the tax credit the tax credits that the projects were allowed to have her here after  three there was a seizure of a little touch created by a state official well except that and you've got some problems with that argument but you've got problems before you ever get to that right ok all right the first problem is that my point is i would i would submit to the court of before the province somebody of the right to the big court maybe i should have been sanction maybe something else should have been done by the court instead of just saying within six days there is a waiver i mean it's over that seems to be that the punishment does not fit the crime quite frankly given that the case was moving along such an expeditious and responsible manner can you  of limitations start running they had to be adequate no notice the date starts on the date when you have in your possession yes all of the information that you need to know that the government has those forms constitutes adequate notice when when in fact the by looking up the form you think that appellant probably had complied with the requirements of the house an economy additional credits because we think that the critics that you have are sufficient for the financial feasibility of the pro that's it that's all they have to say what stop let's stop belief from saying that that's all they have to say that's all you want to know but i'm sorry i go back to the same point were the judges questioning the whole point of this is that we're going to get the increase you might have three hundred some odd documents but form if it were my client what i would more make sure is they're going to get the increase that's been provided for what's so hard about that so hard about adding one three hundred five i'm forty one that you're interested in making sure your client gets the money sure and you've had those documents in your possession for year the only question is for your client do i get the m mean what comes before i mean the horse or the carriage is so it is sort of what i'm trying to get to now i mean why before would that that burden is placed on on my client i think the burden first belongs to the state agency that to go look and regard that no doubt only your honor if we added up those lines we knew there was something wrong that's why my client started sending e mails but the thing is that doesn't mean that that was the that doesn't mean that the state agency was planning to issue it more eighty six zero nine s which could have been the case and that's why my class started sending e mails to the state agency trying to figure that trying to figure out what happened so we have an agency excuse estate agency from how is this different from the accounting malpractise cases where the accountant gives the client and the client just signs off on it the accountant doesn't say anything and then two or three years later the client discovers that the account made a mistake and we run the statute of limitations from the date of the original submission of the of the work product what's the difference that the accountant is not required  process liability all right but the fact of the matter is the accrual of the statute of limitations doesn't it doesn't to read we incorporate due process principles the more says that you have to at the case you measure with the accountants because there's a greater a greater standard of the state agency has to overcome a greater stronger regarding do notice that's that's one thing and second to notice presumes still things that the stock limitation began on april fifteenth i think they can be excused i want a tardiness with the regarding the baldly factors thank you your honor qualified basis is all the information is there further it was he pointed out that only one form is issued at the beginning of the credit period and that's it and that's in form is used by the accountants along the process every time says here are the forms that's it that's what the law requires and that's what i like what notice is furthermore if you look at the form the form itself has a section where the taxpayer has to acknowledge receipt and under  the credits are determined based on all the factors of section forty two including section forty two m which requires the agency to make a determination as to the financial the feasibility of viability of the project considering all sources of funds and i would like to set this the taxpayer is receiving other sources of funds such us permanent financing for the agency in the on of two million dollars if after the hero madness we multiply the same ten million dollars because the basis didn't change the cost remain the same by a nine percent  figure of course we're going to get nine million dollars however the taxpayer was already receiving two million dollars in credits in i'm sorry in other sources of financial assistance in permanent financing for example so we would have a taxpayer a little  receiving eleven million dollars for a project that just needs ten and the agency would have lost one million dollars that it could use to provide to other projects now one could argue well of course you could give the taxpayer nine million dollars profitable perhaps to receive credits instead of other sources of phones well again the agency is not in the business of helping developers make a process of profit it's in the business of making housing available and  assistance i didn't at no point as plain this after this argued but they did not receive all the sources allocated for the project the project was built it was placed in service that's why they received the credits and it was some maximum amount of credits which they in fact received is a qualified basis goes down they may receive less it will qualify basis for a while and more location is to be done because again these credits are reserved and that in fact happened in thank you ron you know i think i agree with most of my one my brother says but i think most of my brother's argument sort of supports my point my brother said that the agency has to make it of the term nation as to whether or not the additional credit scranton by hara would exceed what is financially what you know that the minimum wage is a double make the project financially feasible and that is correct they had they had a duty to make a determination to see it hedda they didn't see the amounts of credits that we should be entitled to and they had to inform that that determination is not  that using one percent will provide access credits so it would have been implicit your honor if they had use and number less than nine percent for example eight point seven five eight point five reduce the basis and contrary to my mother my brother said i think the carry over agreements to provide a property interest on value eligible basis as long as we comply with all the requirements but which coast today disallowed i mean the concrete for the third floor the bathroom tiles we don't know i mean this one comes to reduce which ones which ones did not apply here or is why why are the credit divisional credits why would they exceed the amount that they were needed by how much we don't know that they didn't make any determination so that's my point why there was no