Appeal coordination: ensure all affected assessees are covered and other commissionerates are promptly notified to avoid filing delays. Commissioners must ensure appeal proposals are prepared for all assessees covered by an adverse tribunal order within their Commissionerates and must promptly notify other Commissionerates or zones when their assessees are affected, so that all concerned Commissioners can timely decide on filing appeals and avoid delays that risk dismissal; a system for rapid examination of referred orders should be established and receipt of the circular acknowledged.