Audit Reconsideration is an option for a taxpayer if an audit occurred and there was a tax assessment made that the taxpayer disagrees with. It is also available if the IRS prepares a substitute for return on behalf of the client who did not file the return.
- The Taxpayer submits information not previously provided
- The IRS created a Substitute for Return
- The IRS made a computational or processing error
- The Liability is unpaid or credits are denied
How To Request Audit Reconsideration
There is no form for Audit Reconsideration. A letter is written to the IRS office last corresponded with, stating that the taxpayer would like audit reconsideration. The letter should explain why you disagree with the amount that the IRS claims you owe, and you should specifically identify what you disagree with and provide documentation that supports your position. Audit Reconsideration can take a long time, sometimes over a year.
The IRS will either accept the information provided and remove the tax or deny the request. If the request is denied, the taxpayer will have the right to appeal the decision.
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