What is an Audit Reconsideration?

People at a desk with a paper labeled "audit" on it

Did the IRS audit your tax return and determine that you owe additional money?  Don’t worry – you have options.  With the help of a tax attorney, you can request an audit reconsideration.  Learn more about what this is and who may qualify below.


Executive Summary:

  • You can request an audit reconsideration if an audit results in additional taxes being assessed or tax credits are taken away
  • If you disagree with the assessments and if you have new information related to your audit that you want to be considered, you should request an audit reconsideration
  • Taxpayers must meet certain criteria to file for an audit reconsideration
  • Contact Ayar Law to get free, no-obligation legal advice at 800.571.7175

Key Insights We Will Discuss

  • What you need to know about an audit reconsideration
  • Why you should request an audit reconsideration
  • Who can request an audit reconsideration

What Is an Audit Reconsideration?

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 free, no-obligation tax advice from a tax attorney.


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.