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    <title>Amendment of section 287.</title>
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    <description>Amendment revises the appeal destination in subsection (2) by substituting the words and brackets &quot;to the Commissioner (Appeals)&quot; with &quot;to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)&quot;, thereby adding the Joint Commissioner (Appeals) as an express recipient for appeals under the provision.</description>
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      <title>Amendment of section 287.</title>
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      <description>Amendment revises the appeal destination in subsection (2) by substituting the words and brackets &quot;to the Commissioner (Appeals)&quot; with &quot;to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)&quot;, thereby adding the Joint Commissioner (Appeals) as an express recipient for appeals under the provision.</description>
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