Who may file an objection, an examination request or an adjudication request through an information network, and whose network may carry it?
General information · Not legal advice
Material to check
In a practice file for this exercise we read the copy of the objection, examination request or adjudication request itself, to see which of the three it is and who signed it as applicant; the transmission receipt or log showing the time it was sent and the address or system it went to; and any paper identifying the operator of that network.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the provision literally: a person who has filed an objection, a request for examination or a request for adjudication may submit that written request through an information network operated by the Commissioner of the National Tax Service or by the Chair of the Tax Tribunal, and the provision names those two operators together without pairing any particular written request with any particular officer or network.
Another reading turns on the second paragraph: once such a written request has been transmitted to either of those two officers by that route, it is deemed submitted under the Act at the time it was transmitted, so the moment shown on the transmission record fixes the date of submission, while the provision leaves open how a request sent through some other body's system would be treated.
Your judgment
If a transmission record shows a request sent to a system not clearly operated by either officer, what in the file would show where it actually arrived and when?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if the provision is amended to name further officers or networks, to make electronic submission compulsory, or to add a signature or form requirement; a court or Tax Tribunal decision defining what counts as a network operated by these two officers would also change the readings.