Legal Proceedings.
−Removed: Other than as disclosed below under "Certain Legal Matters," the Company is not currently aware of legal proceeding, investigation or claim which, in the opinion of the management, is likely to have a material adverse effect on the business, financial condition, results of operations or cash flows of the Company.
+Added: Other than as disclosed below under "Certain Legal Matters," the Company is not currently aware of any legal proceeding, investigation or claim which, in the opinion of the Company's management, is likely to have a material adverse effect on the business, financial condition, results of operations or cash flows of the Company.
Legal fees associated with legal proceedings are expensed as incurred.
15 unchanged sentences
The Company disputed the Tax Department's position on several grounds, but on January 14 and 15, 2020, the Tax Department issued Statements of Proposed Audit Adjustment totaling $8.2 million, including $2.0 million of interest.
−Removed: The Company formally disagreed with the amount of the Proposed Audit Adjustments and met with the Tax Department on March 4, 2020. During that meeting, the Company informed the Tax Department that a majority of the Proposed Audit Adjustments was attributable to revenue derived from transfers which were either excluded resales or sourced outside of New York and renewed its challenge as to the taxability of its customer acquisition revenue.
−Removed: On July 22 and 31, 2020, the Company received notices of determination from the Tax Department totaling $3.0 million, including $0.7 million of interest.
−Removed: On October 16, 2020, the Company filed challenges to the notices of determination.
−Removed: On March 31, 2022, after a Conciliation Conference, the Company reached a settlement with the Tax Department for $1.7 million.
−Removed: which was paid on April 1, 2022.
−Removed: On January 28, 2020, the Company received a Civil Investigative Demand from the FTC regarding compliance with the Federal Trade Commission Act or the Telemarketing Sales Rule, as they relate to the advertising, marketing, promotion, offering for sale, or sale of rewards and other products, the transmission of commercial text messages, and/or consumer privacy or data security. The Company has been responsive and is fully cooperating with the FTC. At this time, it is not possible to predict the ultimate outcome of this matter or the significance, if any, to our business, results of operations or financial position.
−Removed: On October 6, 2020, the Company received notice from the Pennsylvania Office of the Attorney General (“PA OAG”) that it was reviewing the Company’s business practices for compliance under the Unfair Trade Practices and Consumer Protection Law, 73 P.S.
+Added: The Company formally disagreed with the amount of the Proposed Audit Adjustments and  notices of determination subsequently issued by the Tax Department totaling $3.0 million, including $0.7 million of interest.
+Added: After a Conciliation Conference, the Company reached a settlement with the Tax Department for $1.7 million which was paid on April 1, 2022.
+Added: On January 28, 2020, the Company received a Civil Investigative Demand (“CID”) from the Federal Trade Commission (“FTC”) regarding compliance with the Federal Trade Commission Act, 15 U.S.C.
+Added: §45 or the Telemarketing Sales Rule, 16 C.F.R.
+Added: Part 310, as they relate to the advertising, marketing, promotion, offering for sale, or sale of rewards and other products, the transmission of commercial text messages, and/or consumer privacy or data security. 
+Added: Since receipt of the CID, the Company has provided information and documentation and fully cooperated with the FTC. On October 18, 2022, the FTC sent the Company a draft complaint and proposed consent order seeking injunctive relief and a civil monetary penalty and invited settlement negotiations. 
+Added: A substantial majority of the injunctive provisions contained in the consent order are consistent with the Company’s current business practices.
+Added: The FTC and the Company have commenced settlement negotiations.
+Added: The Company believes that a loss from these matters is probable but it is not yet possible to reasonably estimate the magnitude of such loss. 
+Added: An unfavorable outcome of this matter could have a material adverse effect on the Company’s business, results of operations and/or financial position.
+Added: On October 6, 2020, the Company received notice from the Pennsylvania Office of the Attorney General (“PA AG”) that it was reviewing the Company’s business practices for compliance under the Unfair Trade Practices and Consumer Protection Law, 73 P.S.
201-1 et seq.
the Telemarketer Registration Act, 73 P.S.
−Removed: ("PA TSR"), and the Telemarketing Sales Rule, 16 C.F.R.
−Removed: 310 et seq ("TSR"). The Company has been responsive and is fully cooperating with the PA OAG.
−Removed: On February 14, 2022, the PA OAG sent a letter in which it asserted that the Company's lead generation practices violate the PA TSR, the PA UTP and the TSR.
−Removed: While, the Company continues to believe that its lead generation practices are compliant with applicable laws, the Company and the PA OAG are negotiating the terms of an Assurance of Voluntary Compliance ("AVC") to resolve the matter.
−Removed: It is uncertain whether a mutually acceptable AVC can be reached and the terms thereof.
−Removed: Consequently, it is not possible to predict the ultimate outcome of this matter or the significance, if any, to the Company’s business, results of operations or financial position.
+Added: , and the Telemarketing Sales Rule, 16 C.F.R.
+Added: The Company has been responsive and is fully cooperating with the PA AG.
+Added: On July 27, 2022, the PA AG sent the Company a draft Assurance of Voluntary Compliance (“AVC”). 
+Added: The Company responded with a revised AVC but the PA AG indicated an unwillingness to negotiate the terms of the AVC, and on November 2, 2022, the Commonwealth of Pennsylvania filed a complaint for permanent injunction, civil penalties in the amount of $1,000 for each violation of the PA Consumer Protection Law and disgorgement of profits plus other monetary relief, and other equitable relief against Fluent, LLC and four of its subsidiaries in the United States District Court for the Western District of Pennsylvania.
+Added: The Company believes its current practices are in compliance with the PA Consumer Protection Law and is currently evaluating this complaint.
+Added: At this time, it is not possible to predict the ultimate outcome of this matter or the significance, if any, to the Company’s business, results of operations or financial position.
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.