April 30, 2017

Audit Reconsideration Request in ColoradoAn audit reconsideration is an administrative process used by the IRS to reexamine a previous audit’s results in which additional tax was assessed and is still unpaid, or in which a tax credit was reversed.

Apart from disputing or disagreeing with an initial audit assessment, other common reasons to request an audit reconsideration are:

  • Being unable to appear for the audit
  • Moving to a new place of residence and not receiving any correspondence from the IRS
  • Submitting a document that was not considered
  • Having new documentation to present

Criteria for an Audit Reconsideration

You may be eligible to request for an audit reconsideration if you meet the following conditions:

  • Your tax return in question is already filed
  • You are able to identify which adjustments are being disputed
  • You have additional or new information not part of the original audit process
  • The assessed taxes remain unpaid

How to File

If you intend to file for an audit reconsideration, you must prepare a detailed letter that explains your reason behind the reconsideration request. Include any and all new information you would like to have reviewed since the time the audit took place. You must also prepare a copy of the tax return in question, even if this information was previously provided, as well as a copy of the audit report that you received. Once you have gathered the abovementioned documents, submit your audit reconsideration request to the tax office you have been in communication with. Note that no special form exists for this request.

If you do decide to file for an audit reconsideration with the IRS, keep in mind that the agency has full discretion over how to handle your request, and that they are not required to accept or even review your request.

Once you’ve filed for audit reconsideration, you may generally expect to receive a written response from the IRS within 30 days. Typically, the IRS will suspend any collection actions such as tax liens or tax levies against you after receiving a request for audit reconsideration.

Consult with an Attorney

While it is possible for you to request for an audit reconsideration on your own, it would be most beneficial to seek assistance from a reputable tax attorney who can help you put your strongest case forward due to the numerous complexities involved.


Categories: Tax Appeals