DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

THE DECISION OF THE COMMISSIONER’S REPRESENTATIVE CAN STILL BE APPEALED TO THE COMMISSIONER HIMSELF WHOSE DECISION CAN BE APPEALED TO THE COURT OF TAX APPEALS. THE IMPRESSION IS THAT THE DECISION OF COMMISSIONER’S REPRESENTATIVE IS THE DECISION OF THE COMMISSIONER HIMSELF. THE 30 DAY PERIOD WITHIN WHICH TO FILE PETITION FOR REVIEW AT CTA STARTS FROM RECEIPT OF THE DECISION OF THE COMMISSIONER, NOT FROM THE DATE OF RECEIPT OF THE DECISION OF COMMISSIONER’S REPRESENTATIVE.

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW. IF FILE DOES NOT APPEAR ON SCREEN GO TO DOWNLOAD. IT IS THE FIRST ITEM. OPEN IT.

scd-2022-0032-light-rail-transit-authority-vs.-bureau-of-internal-revenue-represented-by-the-commissioner-of-internal-revenueDownload

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