25a. Each year at the Board's first meeting following the close of the State's fiscal year the Board shall call the docket of pending cases The Board may by order fix different or additional dates for such purpose. The secretary of the Board shall prepare a list of all cases wherein no action has been taken for more than 180 days or more prior to the time fixed for the call of the docket, and at least 10 days prior thereto,shall mail to each attorney of record, representative of the taxpayer, or the taxpayer as the case may be, notice of the time and place for calling the docket. The purpose of calling the docket is primarily to determine whether there has been undue delay in connection with pending matters.
25b. At the call of the docket attorneys and other representatives will be expected to be present and to explain the status of the case and any apparently undue delay. The Board may take such action as it deems to be in the best interests ofthe proper administration of justice, including the dismissal of an action where appropriate.