An IRS audit reconsideration is a review that the IRS grants to taxpayers who have already completed an audit. The reconsideration is basically a re-examination of the case to look for errors that may have been committed while assessing the individual's tax liability. There are only a few situations in which the IRS will consider re-examining the results of a completed audit. As a result, it's important for taxpayers to know which circumstances qualify for reconsideration and how they can begin the process of requesting the review.

Requirements for Getting an IRS Audit Reconsideration

In general, there are only three situations in which the IRS will reconsider an audit:

• You have relevant information that was not available during the audit. The information must have an impact on the tax liability that was calculated during the audit, so it must be related to the tax year in question.
• The IRS filed the original return on your behalf and refused to accept the return you filed on your own. This typically happens when you wait a long time to submit a return.
• The audit contained errors that have yet to be resolved or addressed by the IRS. This only applies if you have not signed off on the audit because you believed that errors were made in the process.

Audit Reconsideration and Tax Collection

If you are currently making payments on a previous tax bill and you receive an audit reconsideration, you may be able to get your current payments suspended until the reconsideration is complete. Federal law does not require that IRS automatically stop your payments, though, so this may not happen unless you inquire about it.

How to Request an IRS Audit Reconsideration

There is no standard IRS form you can complete to request an IRS audit reconsideration. Rather, taxpayers must compile the evidence that supports their claim for review and submit it, along with a formal request for reconsideration, to the appropriate IRS address. Since making the request involves both legal and financial technicalities, many taxpayers choose to work with experienced CPAs, enrolled agents, or tax lawyers who can put the request together on their behalf.

Getting an IRS audit reconsideration can be a tricky process, but it can be done if you meet the criteria. If you learn what an IRS audit reconsideration process looks like, you can prepare your case and make a convincing claim for reconsideration.