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What is reconsideration?

Reconsideration is used when you identify a mistake of law or fact made by the ALJ 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 for filing an appeal.

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 dismissed.

You may also state in your petition for reconsideration new arguments and information in response to the original decision. After your petition for reconsideration is accepted, it will be assigned to the original ALJ 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 ALJ may decide to hold a reconsideration hearing in some cases.

How will I be informed of the reconsideration decision?

The ALJ will issue a written reconsideration decision and send it by regular US mail to you and your representative.



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