Taxpayers, who would like to contest the validity of a tax assessment, may request audit reconsideration. This is available when the taxpayer disagrees with the amount assessed by the IRS through an audit or a “Substitute for Return”, prepared by the IRS when a tax return is not submitted by the taxpayer. A taxpayer may request audit reconsideration for various reasons, such as: 1) the taxpayer moved and did not receive correspondence from IRS, 2) the taxpayer has additional information to present that he/she did not provide during the original audit, and/or 3) the taxpayer did not appear at audit.
In order to successfully request audit reconsideration, the taxpayer should write a letter requesting audit reconsideration and state the adjustments at issue that the taxpayer would like changed. The taxpayer must submit information that was not previously considered and must be very clear on the changes he/she would like the IRS to consider. If available, the taxpayer should submit Form 4549 “Examination Report” along with the new documentation. The taxpayer should send this request to the IRS address on the Examination Report. Typically, the IRS will respond to the taxpayer’s request for audit reconsideration within 30 days.
If the taxpayer needs help with audit reconsideration and feels they were unrightfully denied their rights to contest the tax assessment, they can also contact the Taxpayer Advocate Service.