HAR § 18-231-3-1.2 — Reconsideration of Assessment

(a) For purposes of this section, “reconsideration of assessment” means the process by which the department reevaluates the results of: (1) A prior audit where tax was assessed and remains unpaid; or (2) A prior denial of a taxpayer’s claim of a refund or tax credit. (b) Upon granting a request for reconsideration of assessment under section 18-231-3-1.1, the department may: (1) Request additional substantiation, worksheets, spreadsheets, explanations and other documentation; and (2) Amend or rescind existing assessments, issue new assessments, or let existing assessments stand in its sole discretion.”