418.2330—Can you request a reconsideration when you believe that the IRS information we used is incorrect?
If you request a reconsideration solely because you believe that the information that the IRS gave us is incorrect, we will dismiss your request for a reconsideration and notify you to obtain proof of a correction from the IRS and request a new initial determination ( § 418.2335 ). Our dismissal of your request for reconsideration is not an initial determination subject to further administrative or judicial review.