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      <description>Appeals to the Appellate Tribunal must be filed within the prescribed period and meet form, verification and fee requirements; the Tribunal may refuse admission where the tax or credit or penalties involved fall below a monetary threshold and may condone delay for sufficient cause. The Commissioner may call records and direct subordinate officers to apply to the Tribunal for specified points. Respondents may file verified cross objections after notice. An appeal requires payment of the admitted amount and a prescribed portion of disputed tax, and such payment stays recovery of the balance pending disposal.</description>
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