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<h1>Rectification and review: procedural requirements for filing, competence to review predecessor orders, and interplay with objections and appeals.</h1> Applications for rectification must be filed in Form DVAT 38B and for review in Form DVAT 38C; review applications must be presented within thirty days. The Commissioner or an appointed official may review predecessors' assessments or orders. The Commissioner may enforce payment despite a review application. A taxpayer must withdraw a review application before filing an objection or appeal, and the Commissioner shall not review where an objection or appeal is pending.