Audit Reconsideration – is an IRS procedure created to help taxpayers who disagree with the results of an IRS examination or tax assessment. An audit reconsiderations is a request to reevaluate the results of an audit when new information is now available that was absent during the original audit.
Note: An Audit Reconsideration is not an Appeal (your right to appeal an IRS decision). A taxpayer who disagrees with an IRS decision generally has the right to appeal that decision or petition tax court. However, the right to appeal or petitioning tax court may be lost if not done timely. An Audit Reconsideration request can be made anytime after an audit assessment and the assessment remains unpaid.
Appropriate Situations to Request an Audit Reconsideration:
- Taxpayer did not respond to audit notices
- Taxpayer moved and did not receive audit notices
- Taxpayer has new information or documentation that was never considered during the original audit.
For additional information see IRS Publication 3598.
If you need to speak with a tax lawyer, please contact us at (212) 520-2906.