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<h1>Circular Urges Strict Adherence to Guidelines for Handling Tax Demands Under Appeal, Referring to Instruction No. 1362.</h1> The circular addresses issues regarding the handling of tax demands under appeal. It highlights non-compliance with existing guidelines for staying, recovering, or allowing installment payments of disputed demands. Reference is made to Instruction No. 1362, dated October 15, 1980, which outlines procedures for granting installment payments or stays on disputed demands and collecting undisputed demands. The circular urges officers to adhere strictly to these guidelines and requests that the instructions be communicated to relevant personnel to ensure compliance.