What is reconsideration?
Reconsideration is used when you identify a mistake of law or fact made in the determination that could change the result of your decision. This process is available for mainstream cases only.
When does a petition for reconsideration have to be made?
The written petition for reconsideration must be postmarked or delivered by the due date shown on the decision (plus any extensions granted prior to the due date).
What happens if a petition for reconsideration is not filed on time?
When the petition for reconsideration is not filed on time, the decision becomes final. If you do not pay the assessment by the due date, additional interest and penalties will accrue.
Can I request an extension for filing a petition for reconsideration?
Yes. An extension may be granted on the same grounds as other petitions. See Extensions.
What should I include in a petition for reconsideration?
A petition for reconsideration must identify specific mistakes in law or fact that requires reconsideration. If you fail to specify mistakes of law or fact, your petition for reconsideration may be summarily dismissed without a hearing.
You must include any new documents and explanations with your petition for reconsideration. If your petition for reconsideration is accepted, it will be assigned to the original Tax Revenue Officer (TRO) so that any errors in fact or law can be corrected and new arguments and information addressed.
Will there be a reconsideration hearing?
Most petitions for reconsideration can be decided without a hearing. The TRO may decide to hold a reconsideration hearing in some cases.
How will I be informed of the reconsideration decision?
The TRO will issue a written reconsideration 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 MyDOR account, we will send your copy of the decision to you through your MyDOR account. If you do not have a MyDOR account, then we will either send it to you by email, if you have previously authorized email communication, or by regular US postal mail.