Settlement Commission proceedings: standards for objections and departmental representation affect case processing and jurisdiction and immunity referrals. Commissioners must supply the representing CIT with the case file and advice at least seven days before Settlement Commission hearings, have assessing officers brief and attend hearings with complete records, and respond promptly to Commission reports. Objections that concealment or fraud has been or is likely to be established require a realistic evaluation of law and evidence, an opportunity for the applicant to be heard, and recorded reasons if the objection is maintained. Assessing officers retain jurisdiction until the Commission allows the case to proceed, and Commissioners should seek views of other relevant authorities where immunity from prosecution under other Central Acts is implicated.