20 CFR § 418.2330
Can you request a reconsideration when you believe that the IRS information we used is incorrect?
February 18, 2021
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.