- (a) Once a petition is filed with the Tax Appeals Commission, the Chief Commissioner or staff of the commission at the Chief Commissioner’s direction shall designate a presiding commissioner and assign the case to one (1) commissioner or to all available commissioners sitting en banc, depending on the nature and significance of the case.
(b) It is presumed that:
- (1) A controversy involving twenty-five thousand dollars ($25,000) or less, exclusive of interest and penalties, should be assigned to one (1) commissioner;
- (2) A controversy involving an expedited case under 26 CAR § 411-204 should be assigned to one (1) commissioner; and
- (3) A controversy involving over two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.
- (c) The Chief Commissioner may reassign a case.
(d)
- (1) A party may request en banc consideration by filing a motion under 26 CAR § 411-301.
- (2) Such motion shall be decided by the Chief Commissioner after consulting with the assigned presiding commissioner.