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spec: Check our listings of botanical collections and microbial collections for other databases that may include algae . A formal claim is a request by the customer for refund or credit of income , employment , gift , or estate tax that has been made following the statutory requirements of IRC Regulation 301.6402 . Neither liberals nor conservatives are arguing for a low-exemption , flat-rate estate tax that almost everyone would pay when they die . The income tax deduction equals the amount of estate tax that was paid on the IRD that the person is receiving . If so , the title insurer should contact the representative of the estate that conveyed the property and obtain verification that any estate tax that may have been due has been paid , or that the personal representative transferred title to an heir only after first receiving a discharge of liability . But going green does not have to be more expensive , said Andy Pease , an architect and founder of Build It Green Consulting in San Luis Obispo . Toxoplasmosis may lead to brain swelling , coma and death in people with suppressed immune systems . They develop greater proficiency in listening , speaking , reading , and writing .