Rehearings

Sec. 5. (a) After receipt of the letter of findings, the taxpayer may petition for a rehearing. Rehearings will be granted by the commissioner

or deputy commissioner only under unusual circumstances. The taxpayer must allege that certain material facts or circumstances were not presented

or considered in the original proceedings. Rehearings are granted at the discretion of the commissioner or deputy commissioner.

(b) If a rehearing is granted, the rehearing will not be held de novo unless abuse of discretion is alleged. When such abuse is alleged, the

evidence will not be reweighed. Instead, the department will only consider evidence most favorable to the department's position and reverse only

if the decision is clearly against the logic and effect of the facts and circumstances. However, if the taxpayer presents new and relevant evidence

as a grounds for reversal, the new evidence will be weighed in light of all relevant facts and circumstances.