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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.
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Last reviewed or modified Monday Jan 14, 2008 |