Commissioner (Appeals) expanded: new appellate jurisdiction and mandatory transfer of pending tax appeals across statutes.

The amendments create and define Commissioner (Appeals), empower the Board to allocate appellate areas and work among Commissioners (Appeals), substitute that office for references to Appellate Assistant Commissioner across multiple tax statutes, provide appeal jurisdiction to the Commissioner (Appeals) for specified orders (including those by Inspecting Assistant Commissioners and certain assessment categories), and mandate the transfer of pending appeals to the Commissioner (Appeals) with provision for reopening or rehearing.

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