Summary assessments promoted to reduce appeal institution and lower appellate pendency through staffing adjustments and transfers. Emphasis on summary assessments is promoted to reduce appeal institution and appellate workload. The instruction attributes rising pendency to vacant Appellate Assistant Commissioner posts and relaxed disposal quotas, calls for filling vacancies and restoring quotas, and directs Commissioners to notify the Board when pendency targets are met so surplus Appellate Assistant Commissioners can be reassigned to higher pendency charges rather than converting posts until overall pendency declines.