26 CAR § 411-205. Amended pleadings

(a) The taxpayer may amend the appeal petition at any time before the period for filing an answer expires, once per petition. (b) The Department of Finance and Administration may amend the answer at any time before the period for filing a reply expires, once per answer. (c) Either party may amend a petition, answer, or reply after the period for responding to a pleading, if any, expires: (1) With the written consent of the adverse party; or (2) With the permission of the Tax Appeals Commission. (d) An amended petition shall not confer jurisdiction on a matter that would otherwise not come within the jurisdiction of the commission, including matters that are time-barred. (e) Upon filing of an amended pleading, the commission shall provide deadlines to the parties for filing an answer, reply, or both, as applicable.