Preparation of appeal briefs and paper books: timely submission to the Commissioner enables transmission to departmental representatives for hearings. Inspectors of Taxes must prepare appeal briefs and paper books promptly upon filing an appeal or receipt of the memorandum of appeal and submit them to the Commissioner within a short prescribed timeframe; Commissioners must ensure strict compliance. Copies of briefs and paper books are to be forwarded to the Commissioner and, when cases are fixed for hearing, the Commissioner's office will send briefs and paper books to the Departmental Representatives.
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Provisions expressly mentioned in the judgment/order text.
Preparation of appeal briefs and paper books: timely submission to the Commissioner enables transmission to departmental representatives for hearings.
Inspectors of Taxes must prepare appeal briefs and paper books promptly upon filing an appeal or receipt of the memorandum of appeal and submit them to the Commissioner within a short prescribed timeframe; Commissioners must ensure strict compliance. Copies of briefs and paper books are to be forwarded to the Commissioner and, when cases are fixed for hearing, the Commissioner's office will send briefs and paper books to the Departmental Representatives.
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