CAF-2 · Chapter 16 · Question 13 of 15
The ADRC issues a decision regarding a tax dispute. Under what condition does this decision become legally binding on the Commissioner?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) B) It is binding if the aggrieved person is satisfied, withdraws the pending appeal from the court/appellate authority, and communicates this withdrawal to the Commissioner within 60 days.
Explanation
The decision shall be binding on the Commissioner when the aggrieved person, being satisfied, has withdrawn the pending appeal and communicated the order of withdrawal to the Commissioner within 60 days of the service of the decision.
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