Fraud or misrepresentation: advance rulings may be declared void ab initio after notice and hearing. Advance rulings may be declared void ab initio where the Authority is notified that the ruling was obtained by fraud or misrepresentation of facts, supported by an attested affidavit and documents. If prima facie satisfied, the Authority must give written notice to the applicant specifying grounds, enclosing relied-upon documents, allowing a period for written representation and a hearing, and forward the notice to the Principal Commissioner or Commissioner for comments and a hearing; a finding of fraud or misrepresentation results in the ruling being declared void ab initio.