There are three types of administrative remedies that a taxpayer may avail itself of in the event that the taxpayer believes that a tax, penalty, or interest has been improperly assessed.  Reconsiderations deal with original determinations made during an audit/examination, and generally apply when the taxpayer has additional information that was not taken into account during the original examination. Reconsiderations are requests to reevaluate the results of an audit assessment when a taxpayer disagrees with