If you disagree with the results of an audit of your tax return, or with a tax return the IRS prepared for you because you did not file your return as authorized by the Internal Revenue Code 6020(b), you can request audit reconsideration.
Reasons to request an Audit Reconsideration
There are some reasons why you may want to request audit reconsideration:
- You did not appear for your audit appointment.
- You have additional information to present to the IRS that you did not provide during your original audit.
- You disagree with the taxes the IRS says you owe.
- You moved and did not receive the IRS’s audit report.
Requirements for submitting an audit reconsideration
In order to resolve your disputes with the IRS, you should send a written audit reconsideration request to the appropriate IRS office.
You will receive a written request for the specific documents the IRS needs to see, but you will typically be asked to submit the following documents:
- A statement about the issues you contend that should be corrected.
- Information that supports your position, such as Form 1099, bank statements, canceled checks, and loan documents.
- Copies of letters and reports the IRS sent to you, including Form 4549, Income Tax Examination Changes.
How to request an audit reconsideration
If you disagree with the results of an IRS audit, follow these steps to submit an audit reconsideration:
Review the examination report and attachments in order to determine which items you consider are incorrect.
Gather all the necessary documentation to support your position. Be sure that it corresponds to new information you have not presented before and that it is for the tax year in question.
Make photocopies of the previously collected documentation and attach them to your letter explaining your audit reconsideration request
Even though the IRS does not require you to complete a special form to request audit reconsideration, Form 12661, Disputed Issue Verification, is recommended to explain the issues you disagree with.
If available, attach a copy of Form 4549, along with the documentation that supports your position. Remember to include a daytime and evening telephone number and the best time for the IRS to contact you.
IMPORTANT: Do not send original documents as original documents will not be returned.
After submitting your audit reconsideration request, wait for the IRS to respond. The IRS will send you a letter if they need further information to reconsider your disputed issue.
Once the IRS has completed their review, they will notify you that:
- They accepted your information. If so, they will remove the tax assessed.
- They accepted your information in part so they will partially reduce the tax assessed.
- Your information did not support your claim and the IRS is unable to remove the tax assessed.
If you agree with the results of the reconsideration, pay the amount due in full or make other arrangements as described in the section titled “Payment Options.”
But if you disagree with the results, you have the following options:
- Request an Appeals Conference,
- Pay the amount due in full and file a formal claim.
- Do nothing. The IRS will send you a bill for the total amount due.