(a) Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one member if either of the following is true:

1. (1) If the appeal arises from a tax, fee, or penalty imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute, including penalties and fees, is less than five thousand dollars ($5,000).

2. (2) If the appeal arises from a tax, fee, or penalty administered by the California Department of Tax and Fee Administration, and both of the following are satisfied:

   1. (A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
   2. (B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).