How to Request an Audit Reconsideration

An Audit Reconsideration is a process used by the Internal Revenue Service to help you when you disagree with the results of an IRS audit of your tax return, or a return created for you by the IRS because you did not file a tax return.

Reasons why you may want to request an audit reconsideration

Some reasons that you may wish to request an audit reconsideration are:

  • Did not appear for your audit
  • Moved and did not receive correspondence from the IRS
  • Have additional information to present that you did not
  • provide during your original audit
  • Disagree with the assessment from the audit

Requirements to request an audit reconsideration

In order to request an audit reconsideration:

  1. The taxpayer must have filed a tax return.
  2. The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.
  3. The taxpayer must identify which adjustments he/she is disputing.
  4. The taxpayer must provide new additional information for the audited issue(s) not considered during the original examination.
  5. There was an IRS computational or processing error in assessing the tax

How to request an audit reconsideration

Step 1:

Review the examination report and attachments to determine which items you feel are incorrect. Gather the documentation needed to support your position. Verify that the supporting documentation is new information that has not been presented before and ensure that it is for the tax year in question.

Step 2:

Make photocopies of the documents gathered above and attach to your letter explaining your request for reconsideration. Form 12661, Disputed Issue Verification, is recommended to explain the issues you disagree with.

If available, attach a copy of your examination report, Form 4549, along with the new documentation that supports your position. Include a daytime and evening telephone number and the best time for the IRS to call you

Do not send original documents as original documents might not be returned.

Step 3:

Wait for a response from the IRS. The IRS will send you a letter if they need further information to reconsider your disputed issue(s).

Otherwise, once the IRS has completed their review, they will inform you of their decision that:

  • They accepted your information. If so, they will abate (remove) the tax assessed.
  • They accepted your information in part and they will partially reduce the tax assessed.
  • Your information did not support your claim and they are unable to eliminate the tax assessed.

If you disagree with the results of the reconsideration, you have the following options:

  • Request an Appeals Conference,
  • Pay the amount due in full and file a formal claim, or
  • Do nothing. The IRS will send you a bill for the amount due

Warning! You should always consult with a tax professional before making any decisions about how to best resolve your particular matter.

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