A protest can only be filed when a financial impact has taken place on the tax return. For example, this occurs when a refund is either reduced or increased by DOR, or when an amount due has been changed by DOR.
However, an adjustment eligible for a secondary review of adjustment does not result in these types of financial adjustments. The secondary review request provides a customer the opportunity to have DOR conduct a second review/look of the action taken.
This review does not waive your rights to submit a protest if you end up getting a bill for a change to the refund amount related to this adjustment that could affect a future return.
Second Review Requests for an application denial would not be considered for a legal protest as these are not eligible for protest.
