Appeals to Appellate Tribunal require timely filing, prescribed pre-deposit and procedural compliance before admission. Appeals to the Appellate Tribunal must be filed within the prescribed period, in prescribed form and with prescribed fee; the Tribunal may refuse admission where the monetary stakes fall below a statutory threshold. The Commissioner may call for records and direct applications to the Tribunal. Respondents may file verified cross-objections within a limited period after notice. A statutory pre-deposit requirement mandates payment of admitted amounts and a further portion of disputed tax before filing; payment stays recovery of the remaining amount until appeal disposal.