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Home | Blog | IRS | How to request an audit reconsideration

How to request an audit reconsideration

September 9, 2022 by Damiens Law Firm, PLLC

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Woman holding child and doing , understanding an audit reconsideration

If your audit has been rejected, you may have a chance to get the results re-examined. You can do this by requesting an audit reconsideration. You must first know what an audit reconsideration is, and what it entails. You will also need to know how to request a reconsideration.

What is an IRS audit reconsideration?

If you disagree with the result of your audit, you can request an audit reconsideration. However, there are some specific requirements that you must meet.

You must have new information that the IRS hasn’t considered. If you don’t have this new information, the IRS will not consider your audit reconsideration request.

A second chance at your first audit

The Internal Revenue Service (IRS) has the authority to reassess any tax return it has assessed. An audit reconsideration is a “re-work” of any issues that were not resolved in the original audit.

It is also available if you didn’t attend the original audit or did not respond properly.

Learn more about what happens if you choose to ignore an IRS audit.

Audit reconsideration request if you were denied

If you are denied an audit reconsideration, you should contact the IRS and request it. The agency will then assign the case to the original auditor.

This person may deny the request or agree to make the requested changes based on the internal revenue code.

Why would you need an audit reconsideration?

A taxpayer can request to go through the audit reconsideration process if they believe the IRS made a mistake during the original audit. This is allowed under IRS regulations. However, taxpayers must meet certain criteria under the internal revenue code to qualify for reconsideration. They must be aware of all deadlines and materials required to file a request.

The reason a taxpayer would want to ask for an audit reconsideration is that the IRS has made an error on their tax return. If the taxpayer did not file their return, this is still an opportunity to appeal.

Reasons someone might qualify for the audit reconsideration process

  • The person did not appear for their audit
  • The person moved and did not receive correspondence from the IRS
  • The person may have additional information to present that they did not provide during their original audit
  • The person does not agree with the assessment from the audit

Submit your request in writing!

The IRS will prepare a substitute return and allow you to change the amounts on it. However, you must submit your IRS audit reconsideration request in writing.

An audit reconsideration is a formal procedure that the IRS has to follow. Usually, a taxpayer can request it if they disagree with the results of the audit. The taxpayer must file a formal claim and provide new information and evidence to support his/her claim.

The IRS will then notify the taxpayer of its decision.

How to request a reconsideration for your audit

If you want to request reconsideration for your audit, you will need to write an official letter to the IRS. The letter should include the documents and the last audit report. If possible, you should also include a cover letter stating your reason for the request. In addition, it’s a good idea to include any additional information or legal argument you have that you feel supports a different result.

You should submit your request as soon as possible after the IRS assesses your tax liability. The deadline to file a refund claim is three years from the date you filed your tax return.

If you receive your tax assessment within this time period, it might be a better idea to file a refund claim instead of an IRS audit reconsideration.

Continue making payments until the determination letter arrives!

coins

Once you submit your request for reconsideration, the IRS will review the case and notify you. In many cases, they will contact you within thirty days.

While you wait, your tax liability continues to accrue. If you have an installment agreement with the IRS, you should continue making your payments until the determination letter arrives.

What are the chances of having an audit reconsidered

If you believe you have a valid argument against a tax audit, you can petition to have the audit reconsidered. This process involves submitting new information or documents to the IRS. After reviewing your examination report, gather any documents to support your position. Documents that should be included are:

  • Your IRS Audit Reconsideration Request
  • your Income Tax Examination
  • Previous IRS Audit Documentation
  • Your IRS Audit Reconsideration Letter
  • Any Legal Argument Documentation
  • Any new documentation for changes that could affect the original audit

It is crucial to provide the IRS with new information or fresh evidence to support your case. In addition, you must have filed a tax return, know the adjustments you dispute, and have additional information that was not considered during the initial audit.

Talk to your appeals officer – and be polite!

You can ask the IRS to consider your audit reconsideration by explaining the facts to the Appeals Officer. While auditors look for mistakes and omissions, an Appeals Officer has more discretion and is trained to be more flexible.

The chances of your audit being reconsidered are very high if you can convince the Appeals Officer that you have a good argument. Generally speaking, it is highly recommended to be polite and easy to work with when talking to your appeals officer!

Don’t like your results – talk to an attorney!

You can also request to have an audit reconsidered if you did not file a tax return or disagree with the audit results. The IRS will not automatically reconsider your audit, so you must make an effort to have it reconsidered.

However, if you are unsure whether you qualify for audit reconsideration, you can always contact an attorney and ask for a consultation.

What factors could influence this decision?

Your audit reconsideration request letter must address the specifics of your case and present information in a favorable light.

It is wise to seek the help of a tax attorney to help you write the letter. The process is complicated and you only have one chance to get the audit outcome you want.

If you disagree with the IRS’s determination, you still have the right to file an audit appeal.

Generally, taxpayers can only file audit appeals after 90 days from the date of the audit. Appeals officers have the discretion to approve or deny a request for audit reconsideration. If your appeal is denied, you can appeal to the Tax Court.

In order to appeal an audit decision, you need to prove that the audit report you received was incorrect. This includes presenting new information and supporting documentation. You must also have filed a tax return for the year in question.

The consequences of not requesting reconsideration

If you have had a prior audit by the IRS, you may be wondering if you can request reconsideration. It is a process that gives the IRS the authority to revisit an earlier audit if it has identified a new issue that needs to be resolved.

However, unless you have received new information about your audit, you will have no chance of being successful in obtaining reconsideration.

Be specific when drafting your IRS audit reconsideration request letter

You can make your audit reconsideration request in writing. Ensure that your request is specific and includes the appropriate information. You should include the period you were audited, the type of tax, and the previous auditor.

Also, make sure that you clearly state the part of the audit you are disputing. Otherwise, the IRS may decline to consider your request.

You should make sure that your auditor follows up on any request for reconsideration. After all, he or she has a right to ask for it. Otherwise, he or she could have biased results.

Who can help with an audit reconsideration?

person on phone and laptop

If you’re facing an audit and believe your tax bill was unfair, there are several ways to get it reworked. The IRS has the power to do this and you should consider contacting an Appeals Officer to assist you. An Appeals Officer has more discretion than an auditor and is trained to be flexible.

Working with an experienced tax attorney is the best option when dealing with the IRS audit reconsideration process. Not only are they experienced in drafting the letters and have regular correspondence with the IRS, but they will make sure all of your documentation and paperwork is organized properly to increase your chances of having a successful audit reconsideration.

A tax attorney can also help with reducing tax liability and future tax preparation, This can help clients to avoid or reduce tax debt while having all of the tax documentation in a row if they are ever faced with an audit.

What other options are available?

A taxpayer can request an audit reconsideration if they believe that the IRS made a mistake when assessing their tax liabilities. This process offers the taxpayer an opportunity to correct mistakes and get back the money they owe.

Another option for audit reconsideration is to contact the IRS directly. The IRS has an 800-number that taxpayers can call. In addition to calling the IRS, taxpayers can also send letters with copies of all supporting documentation to the IRS. In addition to submitting original documentation, taxpayers should include copies of the original tax return, IRS Form 4549, and audit report.

Talk to an experienced tax attorney

While it’s possible to represent yourself during an audit, it’s not always the best idea. An experienced tax attorney like Joseph Damiens can help you navigate the audit process and give you the best chance of a successful outcome.

If you’re facing an audit, don’t go it alone – contact Damiens Law today by calling (228) 300-8740 or by visiting online.

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  • What is a tax attorney, and what are their responsibilities?

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