Timely availability of Memorandum of Appeal ensures departmental representatives receive documents to make effective hearing representations. Directs assessing officers to send a copy of the Memorandum of Appeal to the departmental representative's office when filing a departmental appeal, and to forward decisions on cross objections-decided within thirty days-to that office. Mandates that the departmental representative's office keep received Memoranda chronologically and alphabetically for ready retrieval at hearings, and instructs departmental representatives to report any assessing officer non compliance to the Commissioner.
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.
Timely availability of Memorandum of Appeal ensures departmental representatives receive documents to make effective hearing representations.
Directs assessing officers to send a copy of the Memorandum of Appeal to the departmental representative's office when filing a departmental appeal, and to forward decisions on cross objections-decided within thirty days-to that office. Mandates that the departmental representative's office keep received Memoranda chronologically and alphabetically for ready retrieval at hearings, and instructs departmental representatives to report any assessing officer non compliance to the Commissioner.
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