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    <description>Appeals to the Appellate Tribunal lie from orders under section 107 or section 108, subject to the prescribed time limit, form, manner, and fee. The Tribunal may refuse admission where the disputed amount is below the specified threshold, and delay may be condoned on sufficient cause being shown. The Commissioner may direct an officer to apply to the Tribunal for determination of points arising from an order, and the respondent may file cross-objections within the prescribed period. An appeal requires payment of the admitted dues and the prescribed percentage of the remaining disputed tax or penalty, and recovery of the balance is stayed on such payment.</description>
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      <description>Appeals to the Appellate Tribunal lie from orders under section 107 or section 108, subject to the prescribed time limit, form, manner, and fee. The Tribunal may refuse admission where the disputed amount is below the specified threshold, and delay may be condoned on sufficient cause being shown. The Commissioner may direct an officer to apply to the Tribunal for determination of points arising from an order, and the respondent may file cross-objections within the prescribed period. An appeal requires payment of the admitted dues and the prescribed percentage of the remaining disputed tax or penalty, and recovery of the balance is stayed on such payment.</description>
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