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of <h1>Appellate Assistant Commissioners must specify income reduction amounts in appeal orders; compliance emphasized since 1967.</h1> Appellate Assistant Commissioners are instructed to clearly indicate the amount by which total income is reduced in their appeal orders for easy reference. Despite previous instructions issued in 1967, some commissioners still fail to comply with this requirement and do not record the relief amount in the Register of Disposals (ITNS 134). The Board emphasizes the need for compliance and requests that commissioners be reminded of these obligations. During administrative inspections, the Director of Inspection and Commissioners should ensure adherence to these guidelines.
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