Appeals procedure requires prescribed time limits, payment of contested tax portion, cross objections, and commissioner-initiated referral for review. Appeals to the Appellate Tribunal must be filed within the prescribed period and meet form, verification and fee requirements; the Tribunal may refuse admission where the tax or credit or penalties involved fall below a monetary threshold and may condone delay for sufficient cause. The Commissioner may call records and direct subordinate officers to apply to the Tribunal for specified points. Respondents may file verified cross objections after notice. An appeal requires payment of the admitted amount and a prescribed portion of disputed tax, and such payment stays recovery of the balance pending disposal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals procedure requires prescribed time limits, payment of contested tax portion, cross objections, and commissioner-initiated referral for review.
Appeals to the Appellate Tribunal must be filed within the prescribed period and meet form, verification and fee requirements; the Tribunal may refuse admission where the tax or credit or penalties involved fall below a monetary threshold and may condone delay for sufficient cause. The Commissioner may call records and direct subordinate officers to apply to the Tribunal for specified points. Respondents may file verified cross objections after notice. An appeal requires payment of the admitted amount and a prescribed portion of disputed tax, and such payment stays recovery of the balance pending disposal.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
