When a review officer is involved in a tax appeal, what does this provision do to the rules on that officer's recusal and challenge?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the record showing who served as the review officer in the appeal, any application to challenge that officer with its date stamp, and the text of the recusal provisions this provision applies, since the provision itself reproduces none of their content.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the reference on its own terms: the provisions on recusal, voluntary withdrawal and challenge are applied to a review officer who has been involved in a tax appeal, mutatis mutandis, so whatever grounds, actors and steps those provisions set operate in the same way for that officer.
Another reading points to the limit of the text: this provision states no ground, no actor, no application and no period of its own, only that the referenced provisions are applied, so each condition, including any period and its starting event, must be read off those provisions rather than from this one.
Your judgment
Once a review officer has examined the appeal and made findings, does this provision still allow a challenge on grounds that existed earlier, and what in the file would show when those grounds became known?
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 set grounds or a period for challenging a review officer directly, or if a court decision explains what applying the referenced provisions mutatis mutandis means for the timing of such a challenge.