§ 418.1330. Can you request a reconsideration when you believe that the IRS information we used is incorrect?
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/us/cfr/t20/s§ 418.1330·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If you request a reconsideration solely because you believe that the information that IRS gave us is incorrect, we will dismiss your request for a reconsideration and notify you to obtain proof of a correction from IRS and request a new initial determination (§ 418.1335). Our dismissal of your request for reconsideration is not an initial determination subject to further administrative or judicial review.