What are the two remedies available after receiving an FDDA?

• A. Administrative Protest
• B. Judicial Protest
• C. Administrative Protest and Judicial Protest
• D. Reconsideration of the FDDA

Answer: (D)

After receiving an FDDA, the remedy you pursue within the tax authority is a reconsideration of the FDDA. This option lets the same agency re-examine its decision in light of any new information or arguments you present, without immediately going to court. It’s designed to correct errors or misinterpretations in the FDDA and can lead to a revised ruling if warranted.

If reconsideration doesn’t resolve the dispute, the next step typically is to pursue the judicial route, such as filing a petition for review in the Court of Tax Appeals. But the immediate administrative remedy available after an FDDA is to request reconsideration.