Section 1.06 - Filing and Service of Petition Under Formal Procedure(1) The Appellant shall file an original and two copies of the petition under formal procedure with the Clerk. Filing must be made with the Board by: in-hand delivery; first-class mail; or one of the alternative delivery services designated in Rule 11.(2) The Appellant shall, at the time of filing a petition under formal procedure, pay to the Clerk the appropriate entry fee as described in the Board's Schedule of Entry Fees on its website at https://www.mass.gov/orgs/appellate-tax-board.(3) The Appellant shall serve the Appellee with a copy of the petition under formal procedure stamped with the docket number assigned by the Board. Service of the petition may be made on the Appellee by: in-hand delivery; first-class mail addressed to the usual place of business of the Appellee; or by email to the email address of the Appellee.(4) The Appellant shall file with the Clerk a signed acknowledgment or certificate of service affirming that a copy of the petition under formal procedure has been served on the Appellee in accordance with Rule 6(3). The signed acknowledgment or certificate of service shall give the address or email address to which the copy has been hand-delivered, mailed, or emailed to the Appellee and the date of hand-delivery, mailing, or emailing. The signed acknowledgment or certificate of service may be filed with the Board by email to the Clerk.(5) Failure to conform to the requirements of this Rule shall be grounds, in the discretion of the Board, for dismissal of the appeal.(6) At the joint request of the Appellant and Appellee in an appeal from the refusal of the Commissioner to abate a tax or take an action, and with the approval of the Board, an appeal may be transferred from the formal procedure to the small claims procedure if the appeal otherwise qualifies for the small claims procedure under M.G.L. c. 58A, § 7B.Amended by Mass Register Issue 1273, eff. 11/7/2014.Amended by Mass Register Issue 1512, eff. 1/5/2024.Amended by Mass Register Issue 1514, eff. 1/5/2024.