Where you are still seeking further information relevant to the
appeal, you should point out to the taxpayer or the agent that, in
your view, the further information will still be needed before the
Commissioners can usefully consider the points at issue. If the
appellant insists that the case should be immediately heard, report
it to the Clerk. The appellant can also approach the Clerk direct.
When notifying the Clerk of the request for a hearing tell
him, if appropriate, that you are still seeking further information
which you believe is relevant to the appeal. You should also ensure
that your letter makes clear the points at issue to enable the
Clerk to allocate sufficient time for a proper hearing of the
appeal.
Send a copy of your letter to the Clerk and to the appellant
or his agent.
The Clerk should then inform you of the arrangements to be
made for the hearing.
