As a former IRS agent I can tell you several thousand taxpayers every year have to apply for an IRS audit reconsideration for various reasons.
Many taxpayers never got their original IRS audit papers and need to immediately open the case so IRS does not pursue collection action. other taxpayer simply did not have all the information they needed for the original tax audit.
No matter what your case may be, can contact us today for a free initial tax consultation and we can walk you through the IRS audit reconsideration process.
You can get help from former IRS agents and managers who have a combined 60 years of direct IRS work experience in the local, district, and regional tax offices of the Internal Revenue Service.
The IRS Audit Reconsideration
IRS Audit reconsideration is an IRS administrative procedure that allows a taxpayer to dispute the results of an assessment made because of an audit of taxpayer’s return or of a substitute return filed by the IRS on behalf of the non-filing taxpayer(s).
IRS has the right to assess tax under 6020 B of the Internal Revenue Code. as a former IRS agent I prepared tax returns of nonfiling taxpayers under this code section. there’s a very specific process to reverse this process is called the audit reconsideration.
The IRS has the authority to abate part or all of any tax assessment if and only if:
- The tax assessment is in excess of the correct tax liability,
- The tax assessment is made subsequent to the expiration of the applicable period of limitations,
- The assessment was erroneously or illegally made,
- Finds that any error was made.
The IRS will not accept an audit reconsideration if:
- The taxpayer has already signed an agreement agreeing to pay the amount owing.
- IRS Closing agreement,
- Offer in Compromise,(OIC)
- Form 870AD with the Appeals Office,
- The U.S. Tax Court or another court has issued a final determination on the tax liability.
Requirements for Submitting an IRS Audit Reconsideration:
- The tax return for the tax year in question must be filed,
- A copy of the audit report, IRSForm 4549, Income Tax Examination Changes, must be submitted, if available,
- The changes to be reconsidered must be set forth,
- A detailed memorandum setting forth the relevant facts and applicable law must be included.
IRS does not have to expect the Reconsideration ( most times they do )
Very important fact- An audit reconsideration is not a matter of right but rather completely at the IRS’s discretion.
The request should include the taxpayer’s position and arguments based on the law and should include supporting evidence. It may not be worthwhile to submit an audit reconsideration if there is not sufficient evidence to support the taxpayer’s position.
The IRS will typically delay collection activity when an audit reconsideration has been submitted, although it is not required by law to do so.
The audit reconsideration should only be submitted if other options, such as filing a petition, have expired and are unavailable.
The audit reconsideration package should be prepared and presented in the same manner as an Appeals notebook.
A cover letter is included with the audit reconsideration.
Being a former IRS agent who is having a problem with the tax audit, you should hire a true tax professional to navigate the waters for an IRS audit reconsideration.
If you are going to wind up owing taxes we can go ahead and so your cases well.
IRS Tax Audit Reconsideration ,- Help From Affordable Former IRS Agents,
