Reconsideration

If the Tax Court decision is considered unfavorable to either taxpayer or tax authority, either or both could file reconsideration application to the Supreme Court. The grounds for such application are (under Article 91 of the Tax Court Law):

1. the tax court decision was made based on deception by the counter party, which was only known after the case was decided, or the Tax Court decision was made based on unauthentic evidence adjudicated by a civil court
2. there is new written evidence that is decisive and that, if known during the court proceedings, will result in a different decision
3. an ultra petita decision
4. part of the requisition has been decided without consideration; and
5. the Tax Court decision clearly violated the applicable laws.

TAXFORD  provide broad range of services in the reconsideration process,  from drafting the reconsideration letter as petitioner or drafting respon to reconsideration petitionee.