T 2406/16 - Reestablishment when appeal fee not paid
It's another one of those nightmare scenario's. A notice of appeal is filed but the appeal fee is not paid.
The attorney signed a notice of appeal and instructed his assistant to file the notice and pay the fee as soon as the deposit account contains enough funds. The latter requires checking with the CFO that there are enough funds in the deposit account, and can take a few days. Unfortunately, the assistent accidentally removed the due date from the system when the notice is filed. This should not have been done until the payment was made. The board did not view this as an isolated mistake and refused to reinstate the case.
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