In case you're audited by the IRS there are two possibilities for you: accept or contest the outcome of the IRS audit process. You're allowed to seek audit reconsideration when disagreeing with the taxes the IRS asserts you owe. Should your request be granted, your audit with the IRS gets reopened. While you consult an expert for assistance looking into the possibility of IRS audit reconsideration, here's information to help you get your application right:


Conditions for Which the IRS May Withdraw an Assessment


If a review of your IRS audit reveals specific conditions to be true, the IRS has authority to cancel part or all of its assessment. A case in point is when the tax that an evaluation claims you owe exceeds the right tax obligation, in which case, correction is mandatory. Another scenario is in case the audit was done later than the expiration of the applicable window of limitation. If there was an error or illegality in the assessment, reprieve is also possible.


Yet, the IRS will not carry out an audit reconsideration in case you've already signed a deal, agreeing to pay the amount owed, for example a closing agreement or offer in compromise. Likewise, expect no tax audit reconsideration in case the U.S Tax Court or another court has already delivered a final determination about your tax obligation.


Prerequisites for Sending an IRS Audit Reconsideration Application


There are requirements that a tax payer should satisfy prior to submitting a request to have their IRS assessment reconsidered. For starters, you must file returns for the subject tax year. And if you have a copy of the audit report, submit it too. It's also significant to set forth the alterations meant for revisiting. Don't forget to include a memorandum detailing the relevant facts and laws that apply. Get more facts about auditing at


While you're at it, appreciate that audit reconsideration is not a matter of the tax payer's legal right, but a request is honored totally at the IRS's discretion. Your request should explain your stance and arguments based on the law without leaving out supporting evidence. The outcome of an audit reconsideration request may not be favorable when you're not including sufficient evidence to back your position. Usually, the IRS postpones any collection processes once it has received an audit reconsideration application, although that's not a legal obligation for the authority.


Send a request for the re-assessment of your IRS audit if other options, including filing a petition, are not viable. The complete audit reconsideration files ought to be prepared and submitted in the same way as an Appeals notebook.



To better your odds, consult an accountant while you're applying for audited by the irs reconsideration.