<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-516" title_number="13" title_name="Procedure" subtitle_number="5" subtitle_name="Appeals and Judicial Procedures Generally">
  <level label="a">
    <text>To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:</text>
    <level label="1">
      <text>the nature of the case;</text>
    </level>
    <level label="2">
      <text>the facts on which the appeal is based; and</text>
    </level>
    <level label="3">
      <text>each question presented for review by the Tax Court.</text>
    </level>
  </level>
  <level label="b">
    <text>An opposing party shall respond in accordance with the rules of procedure of the Tax Court.</text>
  </level>
</section>
