IRS Audit Reconsideration Letter

The IRS gives taxpayers the opportunity to apply for reconsideration of an audit decision that they do not agree with. This process is generally considered to be an informal process and therefore does not interfere with normal appeals procedures.

In order for a taxpayer to be able to apply for reconsideration of their audit decision, their return must have been filed accordingly. If the taxpayer has not filed a return, reconsideration will not be given to the taxpayer until they file their return with the IRS.

Some reasons that a taxpayer may wish to apply for reconsideration include:

1. The taxpayer moved locations and therefore did not receive letters or correspondence from the IRS.

2. The taxpayer has found new documentation to present to the IRS that could potentially change the audit decision.

3. The taxpayer disagrees with an assessment created under the substitute for return authority of IRC Sec. 6020(b).

The taxpayer can also find additional acceptable criteria by reviewing IRS Pub. 3598 (What you should know about the audit reconsideration process).

Requesting an IRS Audit Reconsideration

To request reconsideration of your audit decision, you must write the appropriate Service Center with a list of the IRS changes disputed or simply call (800) 829-1040. Once the IRS has received your request for audit reconsideration, it will respond with a list of information needed from you in order to reconsider the disputed items.

During the audit reconsideration process, the IRS will generally delay collection efforts unless the information requested from the taxpayer is not received within 30 days of requesting it. Once the audit reconsideration is complete, the taxpayer still has the option to proceed with a formal appeal.

About Barbara Cruz

Mrs. Cruz has 15 years of tax expertise, preparing tax returns on personal and corporate levels. Having negotiated IRS penalty and interest assessments, she has received more than $1.5 million in abatement's per annum. Experience in payroll and payroll tax processes has informed her vast knowledge of financial services. Her deep understanding of tax compliance and payroll systems, as well as her high standards for customer service, has been indispensable for companies such as Costa Mesa’s Payroll Tax Systems and Ceridian Tax Service in Fountain Valley, California. At Ceridian, she was awarded the Vice President Award for Excellent Compliance Control and Highest Production and Quality Service.


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