Regulation of appeal filing: Commissioner may fix monetary limits; non filing does not amount to acquiescence. The Commissioner may, on Council recommendations, prescribe monetary limits to regulate when a State tax officer files appeals or applications; such non-filing does not preclude later appeals in cases with the same or similar issues and is not to be treated as acquiescence by the officer. Appellate tribunals and courts must consider the circumstances and administrative directions underlying any decision not to file an appeal or application.