If the CIR denies the protest, which statement is true?

• A. You may appeal the decision directly to the CTA
• B. You may file a request for reconsideration with the CIR
• C. You may do either appeal to CTA or file reconsideration with CIR, but not both
• D. You may do both A and B

Answer: (C)

When the CIR denies a protest, you have two routes to challenge the decision: appeal to the Court of Tax Appeals or request reconsideration with the CIR. The key point is that you may choose either route, but you cannot pursue both for the same protest. This reflects that the two remedies are alternatives—one takes the dispute to a separate court, the other stays within the agency for a fresh review. If you prefer a judicial review with potentially new arguments, you’d go to the Court of Tax Appeals; if you want the agency to take another look internally, you’d file reconsideration with the CIR.