CAF-2 · Chapter 16 · Question 3 of 15
A taxpayer files an appeal before the Commissioner (Appeals). What is the maximum initial period for which the Commissioner (Appeals) can stay the recovery of the disputed tax to avoid undue hardship?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) A) 30 days
Explanation
The Commissioner (Appeals) may stay the recovery of tax for a period not exceeding 30 days in aggregate. He may grant a further extension of 30 days, provided the order on the appeal is passed within that extended period.
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