Assignment of cases

# (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.