An audit reconsideration is used when an audit of a taxpayer’s return assessed additional taxes, or a tax credit was overturned.  This allows the taxpayer to have his or her audit reviewed if he or she was not able to file an appeal on the audit findings.  To file for an audit reconsideration, the IRS states that a taxpayer must provide new information that was not previously considered during the audit.

Reasons to Request an Audit Reconsideration from the IRS

There are multiple reasons why a person might request an audit reconsideration.  According to the IRS, some reasons can include:

• The person did not appear for the audit
• The person moved and did not receive notice from the IRS
• The taxpayer has new information related to issues that were audited
• The person disagrees with an audit assessment
• The taxpayer disagrees with an assessment created under the authority of IRC 6020(b), Substitute for Return

Criteria to Request an Audit Reconsideration

While a person might not agree with assessments applied during an audit, not every case qualifies for an audit reconsideration.  The IRS states that to file a request, a taxpayer must meet the following criteria:

• The person must have filed a tax return
• The assessment is unpaid, or the IRS has reversed tax credits that the person is disputing
• The taxpayer must identify which assessment from the audit he or she is disputing
• The person must provide new information for the audited issue that was not originally considered
• The IRS made a processing or computational error in assessing the tax

Contact a Tax Attorney

If you want to request an audit reconsideration from the IRS, call Ayar Law at 800.571.7175 to receive a free, no-obligation tax case review.