Rule 100 Decisions
Will I be given a decision at the hearing?
No. Written decisions (also referred to as determinations) are issued after the Tax Review Officer (TRO) has fully considered the information provided at the hearing, any post-hearing information, and the laws specific to the case.
How will I be informed of the decision?
After the hearing, the TRO will prepare a decision and send it by regular or US mail to you and your authorized representative.
What happens if a decision is in my favor?
If the decision is in your favor, it represents the official position of the Department and will not be subject to further appeal. The Department will take the action directed in the decision (such as correct the tax assessment, issue a refund, or other action as appropriate).
What happens if a decision is not in my favor?
If the decision is not in your favor (either in whole or part), the decision will either:
- state a new assessment amount and due date, or
- direct the appropriate division to make necessary adjustments.
The new assessment amount is due unless you timely request further relief. If you do not pay, additional penalties and interest will accrue.