In a reinvestigation protest, what beyond standard content must be specified?

• A. Newly discovered additional evidence
• B. Date of the assessment notice
• C. Name of the tax auditor
• D. Amount of tax due

Answer: (A)

In a reinvestigation protest, the key thing you must specify beyond the standard content is newly discovered additional evidence. This means you’re asking the authority to reopen or reconsider the case because new information has come to light that wasn’t available or known during the original protest. You would include this new evidence with the protest—documents, explanations, or data that could change the outcome—and show how it affects the tax assessment. The idea is to provide material, relevant information that justifies a fresh look at the case.

The other items—date of the assessment notice, the tax auditor’s name, or the amount due—are part of routine details, but they don’t capture the extra requirement that triggers a reinvestigation: presenting information that was not previously available.