If you disagree with the results of an IRS audit, you may be able to request an audit reconsideration. This option gives you another chance to submit missing documents, correct errors, or dispute items that were not reviewed properly. Understanding how the process works can help you fix an incorrect assessment and avoid unnecessary penalties or collection actions.
What Is IRS Audit Reconsideration
Audit reconsideration is a process the IRS uses when a taxpayer disagrees with the results of a completed audit or an assessment that came from a substitute for return. The IRS reviews new information, checks for processing mistakes, and verifies disputed items.
You can request audit reconsideration if you can show that the original assessment may be wrong.
If an audit increases your balance and you disagree, our team can help you prepare a strong reconsideration request.
Who Qualifies for IRS Audit Reconsideration
Basic Eligibility
You may qualify if:
- You have a balance due from an audit.
- You disagree with the IRS findings.
- You can provide new or missing documents.
- You filed the original tax return for that year.
Common Reasons to Request Reconsideration
You may benefit if:
- You never received the audit notice.
- You missed the appointment or could not respond.
- You found new records, such as receipts or bank statements.
- The IRS did not process documents you already sent.
- The IRS made a factual or calculation error.
- The IRS filed a substitute for return under section 6020(b) and you want to submit your actual return.
When You Cannot Request Reconsideration
You are not eligible if:
- You signed a closing agreement.
- You agreed to the audit in writing.
- A court issued a final decision for that tax year.
- A refund claim was formally denied.
- You paid the entire balance and now want a refund claim instead.
What You Need Before Sending a Request
Gather documents such as:
- Receipts
- Bank statements
- Cancelled checks
- Loan records
- Proof of deductions or credits
- A copy of your original return
- A copy of the audit report (Form 4549)
Write your tax identification number and tax year on every page.
How to Request IRS Audit Reconsideration
1. Review the Audit Report and Notice
Identify each adjustment you disagree with. Match each disputed item with documents that support your position.
2. Gather Supporting Documents
Provide clear copies. Organize your packet by issue so the IRS can review it quickly.
3. Write an Audit Reconsideration Letter
Your letter should list:
- What you disagree with
- Why the IRS assessment is incorrect
- What documents support each issue
- The specific tax year under review
You may also include Form 12661 to organize disputed issues.
4. Send the Packet to the Correct IRS Office
Mail your packet to the IRS office listed on your audit notice. Keep copies of everything; never send original documents to the IRS.
5. Respond Quickly to IRS Requests
The IRS may ask for more documents or schedule a follow-up meeting. Fast replies help avoid delays.
Need help organizing and submitting everything the right way? Our team can communicate with the IRS for you.
What Happens After You Submit Your Request
The IRS will:
- Review your documents
- Verify disputed items
- Check for errors
- Issue a revised determination if appropriate
Possible outcomes:
- Your balance is reduced
- Your balance is removed
- The IRS accepts your explanation
- The IRS keeps the original assessment
If the IRS denies your request, other options may still be available, such as filing an amended return or requesting an appeal, depending on your situation.
IRS Audit Reconsideration FAQ
Most cases can take at least several months, but complex cases can take longer.
Collections may continue unless you request a temporary hold. You can ask the IRS for a pause while your case is under review.
Yes. Each year requires its own packet and supporting documents.
No, but many taxpayers choose to get help because the IRS requires clear documentation for every disputed issue.
In many situations, yes. You may be able to request an appeal or file an amended return.
No. The IRS adjusts the assessment only when the documents show the original decision was incorrect.
Need Help?
Omni Tax Help has guided countless clients through this process — and you can be next.
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