§ 7.6. Decision and order.

 (a)  The Board’s final decision and order will include findings of facts and discussion of law that the Board may deem necessary.

 (b)  The Board’s final decision and order will be in writing and signed by one or more members of the Board, except that in the case of taxes subject to audit and approval by the Department of the Auditor General, the final decision and order is subject to the approval of the Department of the Auditor General.

 (c)  In the Board’s discretion, the Board’s final decision and order involving an assessment of tax, interest, penalties or additions may separate the reassessment into one of the following:

   (1)  Reporting periods involving disputed and nondisputed tax, interest, penalties or additions.

   (2)  Disputed and nondisputed tax, interest, penalties or additions.

 (d)  When provided by statute, the Board’s exercise of equity power will be limited to situations where the petitioner establishes that he has acted in good faith, without negligence and with reasonable diligence.

 (e)  One copy of the final decision and order will be mailed to the petitioner or to the petitioner’s authorized representative at the mailing address shown on the petition.

 (f)  The Board may publish precedential decisions if the identity of the taxpayer is kept confidential.