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7.3.A. - Page 24 <br /> the Revenue and Taxation Code. Furthermore, federal regulations (49 CFR Part 24, Section <br /> 24.209) also indicate that no payment received under this part(Part 24) shall be considered as <br /> income for the purpose of the Internal Revenue Code of 1954, which has been redesignated <br /> as the Internal Revenue Code of 1986. No federal dollars are anticipated for this project. <br /> Therefore, federal regulations may not apply and the IRS may consider relocation payments <br /> as income. The preceding statement is not tendered as legal advice in regard to tax <br /> consequences, and displacees should consult with their own tax advisor or legal counsel to <br /> determine the current 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 not <br /> 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 another <br /> party any matters addressed herein) <br /> 13. NON-DISCRIMINATION AND FAIR HOUSING <br /> No person shall on the grounds of race, color, national origin or sex, be excluded from <br /> participation in, be denied the benefits of, or be subjected to discrimination under RWC's <br /> relocation assistance program pursuant to Title VI of the Civil Rights Act of 1964, Title VIII <br /> of the Civil Rights Act of 1968, and other applicable state and federal anti-discrimination and <br /> fair housing laws. You may file a complaint if you believe you have been subjected to <br /> discrimination. Complaints should be filed with the City Manager's Office, 1017 <br /> Middlefield Road, Redwood City, CA 94063. <br /> 14. ADDITIONAL INFORMATION AND ASSISTANCE AVAILABLE <br /> Those responsible for providing you with relocation assistance hope to assist you in every <br /> way possible to minimize the hardships involved in relocating to a new home. Your <br /> cooperation will be helpful and greatly appreciated. If you have any questions at any time <br /> during the process, please do not hesitate to contact your relocation representative at <br /> Autotemp. <br /> Autotemp <br />