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How To Get The IRS To Reconsider A Tax Assessment

Having the IRS levy a tax assessment on you is never a great experience, especially if you feel that the assessment is unjust in nature. But, is there anything you can do to fight back? The good news is that, yes there is. Here’s how to get the IRS to reconsider a tax assessment.

What Is an Audit Reconsideration?

If you received a notice from the IRS stating that your tax return was audited and that you owe taxes, that is not the end of the story. If you disagree with the findings the IRS arrived at, you have the right to dispute the tax assessment.

If you have a disagreement with the IRS over a tax assessment, you may be able to file something known as an Audit Reconsideration. An Audit Reconsideration is an IRS administrative procedure which allows taxpayers to dispute the results of an IRS audit, regardless of whether or not the tax return was filed by the individual, or filed by the IRS on behalf of the individual.

Who Is Eligible?

Generally speaking, the IRS is willing to grant an Audit Reconsideration if:

  • There is new information about the IRS audit of your income or expenses.
  • You disagree with the tax determination made by the IRS.
  • You never appeared for your audit appointment or sent the IRS your financial information.
  • You moved and as a result, never received the IRS audit report.

The IRS will not, however, consider an Audit Reconsideration if:

  • You have already paid in full the amount owed. If you have already paid in full, you must file IRS Form 1040X.
  • The US Tax Court, or another court, issued a final determination that you owe the full amount of tax levied.
  • You previously agreed to pay the full amount owed by signing an agreement with the IRS. These agreements include IRS Form 906; an offer in compromise agreement; or an agreement on IRS Form 870-AD.

How to Apply for an IRS Audit Reconsideration

According to the IRS, if you wish to file a formal appeal for an Audit Reconsideration, you must include all of the following information:

  • Name, address, and a daytime telephone number.
  • A statement declaring your wish to appeal the IRS findings to the Office of Appeals.
  • Copy of the IRS audit report (IRS Form 4549).
  • The tax period(S) or year(S) involved.
  • A list of the items which you object to, why you disagree with them, as well as the facts and laws which support your argument.

In addition to the submitted items, you must sign your name under the penalties of perjury statement, signifying you understand the ramifications of filing false information.

Any formal protest must be filed within the time limits specified on the IRS letter you received. Generally speaking, the time limit is 30 days after the issuance of the letter. Always remember to send your information to the IRS office address which is listed on the letter you received.

Contact an Experienced Tax Attorney Today!

If you are facing an unjust tax assessment from the IRS, you need the help of an experienced tax law firm. At Ayar Law, we represent people and business with state and federal tax problems that require creative solutions. We focus entirely on tax problem resolutions and giving our clients a fresh start. We strive to get you the best solution for your individual situation. So, if you’re having tax troubles call Ayar Law today at (800) 571-7175 for free, no-obligation tax advice.


Venar Ayar, Esq.

Venar Ayar, Esq.

Attorney-at-Law, Master of Laws in Taxation
Principal and founder, Ayar Law

Venar is an award-winning tax attorney ranked as a Top Lawyer in the field of Tax Law. Mr. Ayar has a Master of Laws in Taxation – the highest degree available in tax, held by only a small number of the country’s attorneys.