- (a) The taxpayer may amend the appeal petition at any time before the period for filing an answer expires, once per petition.
- (b) The Department of Finance and Administration may amend the answer at any time before the period for filing a reply expires, once per answer.
(c) Either party may amend a petition, answer, or reply after the period for responding to a pleading, if any, expires:
- (1) With the written consent of the adverse party; or
- (2) With the permission of the Tax Appeals Commission.
- (d) An amended petition shall not confer jurisdiction on a matter that would otherwise not come within the jurisdiction of the commission, including matters that are time-barred.
- (e) Upon filing of an amended pleading, the commission shall provide deadlines to the parties for filing an answer, reply, or both, as applicable.