Noncompliance

# (a)

# (1)

If a petition, answer, reply, or other document is timely filed but determined by the presiding commissioner to be noncompliant, the party shall be allowed fourteen (14) days from the date of notice to cure, except that, for cure of a Power of Attorney, thirty (30) days shall be allowed.

# (2)

The presiding commissioner may extend the deadline.

# (3)

The corrected document shall be deemed filed on the date originally submitted.

# (b)

Any deadline to answer, reply, or otherwise respond to a filing is automatically tolled pending cure of the noncompliant filing.

# (c)

After the cure period has expired, a petition, answer, reply, or other document that is noncompliant may be rejected by the Tax Appeals Commission.