FAQ – IRS Audit Reconsideration Request

What is an IRS audit reconsideration request?

The IRS audit reconsideration request is a written submission that you can make to ask the IRS to reconsider its prior audit findings.

Does the IRS have to consider my audit reconsideration request?

Generally, no. The IRS is not obligated to consider your request. As a practical matter, the IRS will usually review the request.

What information does the IRS consider for an audit reconsideration?

The IRS will consider just about any information you submit. It will focus on new information or information it previously did not have, as this is one of the requirements for submitting the audit reconsideration request.

Can I appeal the audit reconsideration request findings?

If the IRS reached a decision, yes, you can usually appeal it. The IRS treats these the same as it does an appeal from a regular audit.