Appeal filing limits: administrative monetary thresholds can restrict tax officers' appeals, but non-filing does not imply acquiescence. Commissioner may issue orders fixing monetary limits to regulate filing of appeals by State tax officers; non-filing under those orders does not preclude ... Summary
Appeal filing limits: administrative monetary thresholds can restrict tax officers' appeals, but non-filing does not imply acquiescence.
Commissioner may issue orders fixing monetary limits to regulate filing of appeals by State tax officers; non-filing under those orders does not preclude filing in other cases involving the same or similar legal issues, nor does non-filing amount to acquiescence, and appellate bodies must consider the circumstances that led to non-filing.
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