Who forms the Tax Review Conference, who chairs it, and what happens if the chief reviewing officer cannot perform the duties?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the application for review and the date it was received, since the formation duty is triggered by that receipt, the designation paper issued by the President of the Tax Tribunal naming the chief reviewing officer and the assisting reviewing officers, and any later paper showing that a substitute was designated for the chief officer's duties.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the chain of designation: once an application for review is received, the President of the Tax Tribunal designates one chief reviewing officer to take charge of the investigation and hearing, together with at least the minimum number of assisting reviewing officers the provision sets, and that designation is what constitutes the conference. The chief reviewing officer becomes its chair and directs the whole business of the review case.
Another reading marks a condition the provision attaches to the chair: where the chief reviewing officer is unable to perform the duties for an unavoidable reason, the President of the Tax Tribunal must designate, from among the assisting reviewing officers, the person to carry out those duties, and the provision does not itself choose who that will be. The provision leaves open what counts as such a reason and how long the substitution lasts.
Your judgment
If the conference heard the case while the chief reviewing officer was unable to attend, what in the practice file would show who was designated to perform those duties?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change who constitutes the conference or who may be designated to act in the chief officer's place, or if a court decision addresses the effect of a conference proceeding without a valid designation.