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    <title>Order in Original received on email but No DRC 07 issued</title>
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    <description>Where an Order in Original is received but the departmental portal has not uploaded the related DRC/compliance entry, practitioners advise filing a manual appeal in the prescribed appellate form to preserve rights. Judicial decisions may support the proposition that the limitation period begins on portal upload, which can assist only if the statutory period is already missed; factual details on cancellation, provision of order and timing are material to the correct procedural approach.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=118651</link>
      <description>Where an Order in Original is received but the departmental portal has not uploaded the related DRC/compliance entry, practitioners advise filing a manual appeal in the prescribed appellate form to preserve rights. Judicial decisions may support the proposition that the limitation period begins on portal upload, which can assist only if the statutory period is already missed; factual details on cancellation, provision of order and timing are material to the correct procedural approach.</description>
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