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of <h1>Senior tax official can review pending assessments, issue binding directions to assessing officials; adverse directions require prior hearing</h1> A senior tax official may, on own motion, referral by the assessing official, or on an assessee's application, call for and examine records of any pending assessment and, if deemed necessary by case nature or amount, issue directions to guide the assessing official in completing the assessment; those directions are binding on the assessing official. No directions adverse to the assessee may be issued without hearing the assessee. Directions about the lines of an investigation connected with the assessment are not treated as prejudicial to the assessee.
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