Her lawyer begged her to file an appeal, and she did so.
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If a taxpayer disagrees with an assessment, they may file an appeal which may lead to challenging the assessment in tax court.
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He refused to apologise, or even file an appeal.
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This would happen, for example, if the appellant waited too long, under the appellate court's rules, to file the appeal.
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Moreover, after the internal agency appeals have been exhausted, a party may have the right to file an appeal in the state or federal courts.
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