Deferment of appeal filing when identical legal questions are pending in a related higher-court case allows statutory postponement of appeal timing. The form establishes a procedural mechanism to seek deferment of filing an appeal when the question(s) of law in the assessee's case are identical to ... Summary
Deferment of appeal filing when identical legal questions are pending in a related higher-court case allows statutory postponement of appeal timing.
The form establishes a procedural mechanism to seek deferment of filing an appeal when the question(s) of law in the assessee's case are identical to those pending in a related higher-court case. It requires appellant and respondent details, assessment and order particulars, the precise questions of law and tax effect, particulars of the related case, a certification of identity and pendency before a higher court, and a verification declaration that any subsequent appeal will be filed in accordance with the governing statutory provision.
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