The following particulars should be included in a Notice of Appeal against an assessment:

1. The official number of the assessment and the year of assessment for which it was made.
2. The amount of tax payable under such assessment.
3. The amount of the total profit based on which the tax payable was computed and appearing in the Notice of Assessment.
4. The date upon which the appellant was served with a Notice of Refusal by the Federal Inland Revenue Service (FIRS) to amend the assessment as desired.
5. The precise grounds of appeal against the assessment, which must be limited to the grounds stated in the appellant’s Notice of Objection.
6. An address for service of any notices, receipts, or other documents to be given by the Secretary to the Tax Appeal Tribunal.