Mandatory e-filing of appeals: deadline extension permits late electronic submissions to be treated as filed in time. Mandatory electronic filing of appeals required under Rule 45 encountered implementation problems (awareness gaps, technical issues, phased EVC availability, word limits and jurisdiction mapping). The Board extended the filing window so that e-appeals due by 15 May 2016 may be filed electronically up to 15 June 2016 and will be treated as appeals filed in time; taxpayers who filed paper appeals must file the corresponding e-appeal within the extended period to obtain the same treatment.