If you have been Audited by the IRS or did not know you were audited by the IRS you may ask for a reconsideration to reopen your tax audit. This happens thousands of times a year. Most of the time the tax audit conducted by the IRS was wrong or you moved and you never even got to go to the hearing.  1-866-700-1040

As former IRS Agents we can ask for and receive on your behalf a reconsideration hearing to have your tax audit reopen. We have been successful on hundreds on these cases. We can reduce your tax liability and settle your case.  Check out our website www.freshstarttax.com . We have the highest rating given by the BBB.


Definition of an IRS Audit Reconsideration
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.
Some reasons for an audit reconsideration request:
The taxpayer did not appear for the audit.
The taxpayer moved and did not receive the correspondence from the IRS..
The taxpayer has new documentations to present that they did not before
A taxpayer might request an audit reconsideration if:
The taxpayer disagrees with an audit assessment from an audit of his/her return.
The taxpayer disagrees with an assessment created under the authority of IRC Section 6020(b), Substitute for Return (SFR).
Criteria for Reconsideration:
In order to request an audit reconsideration:
The taxpayer must have filed a tax return.
The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.
The taxpayer must identify which adjustments he/she is disputing.
The Taxpayer must provide additional information not considered during the original examination.
How the Acceptance of Request might be processed

A request for reconsideration will be considered if:
The taxpayer requests the abatement of an assessment based on information that was not previously considered which, if considered, would have resulted in a change to the assessment.
An original delinquent return is filed by the taxpayer after an assessment was made as a result of a return executed by the IRS under IRC Section 6020(b) or other substitute for return procedures.
There was an IRS computational or processing error in assessing the tax.
A request for reconsideration will not be considered if:
The taxpayer has already been afforded an audit reconsideration request and did not provide any additional information with his/her current request that would change the audit results.
The assessment was made as a result of a closing agreement entered into under IRC Section 7121 using Form 906 “Closing Agreements on Final Determination Covering Specific Matters” or Form 866 “Agreement as to Final Determination of Tax Liability” , or some combination of the two forms.
The assessment was made as a result of a compromise under IRC Section 7122. These agreements are final and conclusive. A final compromise determination can be identified on IDRS by the posting of a TC 788.
The assessment was made as the result of final TEFRA administrative proceedings.
The assessment was made as a result of the taxpayer entering into an agreement on Form 870-AD, “Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax” .
The United States Tax Court has entered a decision that has become final, or a District Court or the United States Court of Federal Claims has rendered a judgment on the merits that has become final.
When the Tax Court dismisses a case for lack of jurisdiction, it does not enter a decision and the case is not dismissed on the merits. See IRC Section 7459(d). Likewise, when a District Court or the United States Court of Federal Claims dismisses a case for lack of jurisdiction, the case has not been dismissed on the merits.
Special Circumstances
Combat Zone Case
If review of the taxpayer’s account indicates the taxpayer was in a combat zone during the original audit (plus 180 days after leaving the combat zone), reverse all assessments made by Exam. Review of the taxpayer’s account will show a TC 500 with closing codes 52, 54 & 56 that provides the entry and exit dates within the combat zone. The account will also have a –C freeze. Refer to IRM 5.19.2.6.4.1.1 and IRM 4.4.1–9 for further information.
Normal combat zone procedures IRM 4.19.1.4.20 do not apply to reconsideration cases, where the tax year(s) in question was not the same year(s) that the taxpayer was in a combat zone (plus 180 days after leaving the combat zone). For reconsideration requests other than the year(s) that combat zone procedures apply, continue to work and correspond with the taxpayer to resolve the reconsideration request.
Disaster Case Special procedures apply to disaster situations. Refer to IRM 25.16.1, Disaster Assistance and Emergency Relief-Program Guidelines for guidance issued specific to the disaster.
Fresh Start Tax is one of the premier tax resolution firms in the country. We deal with all types of cases, individuals, business and high dollar corporate entities. We have a staff that specializes in every type of case. Some of our specialties include the following:

• Immediate Tax Resolution and Representation

• Offers in Compromise and Settlement

• Back Taxes/  Unfiled or Never filed tax returns

• Bank or Wage Levy Garnishments

• Letters of Intent of Notice to Levy

• IRS Tax Audits
• Hardship, part pay agreements

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Our company resume:

• Our staff  has over 140 years of professional tax representation experience
• On staff are Board Certified Tax Attorney’s, CPA’S, former IRS Agents, Managers and Instructors.
• Former STATE Department of Revenue Manager and Instructor.
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