Rule 35 Separate Appeals

If you're a taxpayer with more than one appeal about the same type of tax, you don't have to file separate notices for each one. You can combine them all into a single notice of appeal and pay just one filing fee, even if the total amount of tax you're disputing adds up to more than $1,000.

Once you file this combined notice, the court will typically handle all your related appeals together in one hearing. This saves time and avoids the hassle of dealing with multiple separate proceedings for the same kind of tax dispute.

The only exception is if the court decides that hearing everything together wouldn't work well for some reason. In that case, the court has the option to handle the appeals separately instead.