Dispute Resolution Panel processes objections to draft tax assessments and issues binding directions for Assessing Officers.

A Dispute Resolution Panel procedure requires the Assessing Officer to send a draft order to an eligible assessee before prejudicial variations; the assessee may accept or object within thirty days. If objections are filed, the Panel-after hearing-issues written, reasoned, and binding directions within nine months, which may confirm, reduce or enhance proposed variations; the Assessing Officer must complete assessment in conformity with those directions within the prescribed one month period.

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