Monetary limits for departmental appeals restrict filing to cases above revised thresholds; exceptions exist for substantial legal questions. Appeals will be filed only where the tax effect exceeds revised monetary limits for appeals to the Appellate Tribunal, appeals under section 260A, and appeals to the Supreme Court; cases raising a substantial question of law or recurring legal questions are excepted and to be considered on merits. Subject to these provisions, prior Instructions (as clarified) continue to govern departmental filing decisions. The Instruction is effective from the stated implementation date as a litigation-reduction measure.