Dispute resolution procedure: DRC may modify orders, grant penalty waiver and prosecution immunity upon compliance. The Dispute Resolution Committee may call records, seek the assessing officer's report and require further information, receive electronic responses within specified times, then either modify the specified order without prejudice to the assessee, or decline modifications while directing waiver of penalty and granting immunity from prosecution, or dispose of the application; it must serve the resolution on the assessee and assessing officer, the assessing officer must serve any modified order with notice of demand, the assessee must prove payment to both authorities, and the DRC will grant waiver and immunity upon confirmation of payment in accordance with the governing rule.