Monetary limits for appeals updated: tax effect excludes interest and recurring legal questions may be appealed regardless of limits. The instruction clarifies that the tax effect for computing monetary limits means tax only, excluding interest, and substitutes prior guidance to allow appeals raising questions of law of a recurring nature to be considered on merits without being constrained by monetary limits; earlier instructions on departmental appeals continue to apply subject to these changes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Monetary limits for appeals updated: tax effect excludes interest and recurring legal questions may be appealed regardless of limits.
The instruction clarifies that the tax effect for computing monetary limits means tax only, excluding interest, and substitutes prior guidance to allow appeals raising questions of law of a recurring nature to be considered on merits without being constrained by monetary limits; earlier instructions on departmental appeals continue to apply subject to these changes.
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