Practice question
Under RRCTA Rule 15, what is the effect of a reconsideration motion that is legally pro forma?
- It does not toll the appeal period
- It always grants another fifteen months
- It automatically wins the appeal
- It requires the En Banc to reverse
- It permanently prevents finality
Legal references
- Revised Rules of the Court of Tax Appeals, A.M. No. 05-11-07-CTA, Rules 8, 9, 15 and 16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
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