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There is a very specific process that taxpayers need to understand to file for IRS tax audit reconsideration.

IRS has the right to deny an IRS tax audit reconsideration it less it meets a very certain criteria.

Definition of an Audit Reconsideration

1. An Audit Reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed.

If the taxpayer disagrees with the original determination he/she must provide information that was not previously considered during the original examination.

It is also the process the IRS uses when the taxpayer contests a Substitute for Return (SFR) determination by filing an original delinquent return.

Reasons for a Request

1. Some reasons for an audit reconsideration request:

A. The taxpayer did not appear for the audit.
B. The taxpayer moved and did not receive the correspondence from the IRS.
C. The taxpayer has new documentation to present.
2. A taxpayer might request an audit reconsideration if:
A. The taxpayer disagrees with an audit assessment from an audit of his/her return.
B. The taxpayer disagrees with an assessment created under the authority of IRC Section 6020(b), Substitute for Return (SFR).
C. The taxpayer has been denied tax credits such as EITC claimed, during prior examination.

Criteria for Reconsideration

1. In order to request an audit reconsideration:

A. The taxpayer must have filed a tax return.
B. The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.
C. The taxpayer must identify which adjustments he/she is disputing.
D. The Taxpayer must provide additional information not considered during the original examination.

If taxpayers are in a file their own request for audit reconsideration it needs to adhere to the above standards.