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Rule 100 Decisions

Hearing decision timeline

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. You will not receive a decision at the hearing.

Receiving your decision

After the hearing, the TRO will prepare a written decision and send it to you and your authorized representative. If your representative has authorized the Department to communicate by email, then we will send it to the representative by email. Otherwise, we will send the decision to your representative by regular US postal mail.

If you have a My DOR account, we will send your copy of the decision to you through your My DOR account. If you do not have a My DOR account, then we will either send it to you by email, if you have previously authorized email communication, or by regular US postal mail.

Decision in your 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).

Decision not in your 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.