The Appeals Division issues a Decision and Recommendation with the aim of resolving your case. It contains an analysis, conclusion, and recommendation for the resolution of your case. There are four basic types of recommendations: either that your appeal be

  1. fully granted or
  2. fully denied;
  3. that your that your appeal be granted in part and denied in part; or
  4. that the BOE re-audit you in a manner consistent with the Decision and Recommendation.