Division 4.1. Office of Tax Appeals — Rules for Tax Appeals

• Chapter 1. Title of Division
• Chapter 2. Jurisdiction, Definitions, and General Applicability
• Chapter 3. Appeal Requirements and Procedures
• Chapter 4. Briefing Schedules and Procedures
• Chapter 5. General Oral Hearing Procedures
• Chapter 6. Ota Opinions
• Chapter 7. Petitions for Rehearing
• Chapter 8. Taxpayer Bill of Rights Reimbursement Claims