26 CAR § 411-206. Jurisdictional objections or deficiencies

(a)(1) Any objection to Tax Appeals Commission jurisdiction shall be raised by filing a motion to dismiss under 26 CAR § 411-301. (2) The commission may raise a jurisdictional matter on its own. (b) All case deadlines, including the deadline for the Department of Finance and Administration to file an answer, are automatically tolled upon the filing of such a motion to dismiss or the commission’s notice or order raising a jurisdictional matter. (c)(1) For a case assigned to the commission en banc, whether the commission has jurisdiction shall be decided en banc. (2) For a case assigned to a single commissioner, that commissioner shall decide. (d)(1)(A) After notice and an opportunity for a response, if it is determined that the commission lacks jurisdiction, the case shall be dismissed. (B) The dismissal shall: (i) Explain the legal basis; and (ii) Be published under 26 CAR § 411-502. (2)(A) If it is determined that the commission has jurisdiction, at least in part, then an order shall be issued, including setting the deadline for any answer, and the case shall proceed. (B) Any jurisdictional objection and the decision thereon shall be explained in the subsequent decision on the merits under 26 CAR § 411-501.