Tax Attorney Daniel W. Layton Articles The Steps for Requesting Audit Reconsideration

The Steps for Requesting Audit Reconsideration

By Daniel Layton  Apr. 3, 2020 9:50p

The Steps for Requesting Audit Reconsideration

Though they may vary in individual cases, the typical steps to make an audit reconsideration request require a taxpayer to:

  1. Locate the additional information and important documentation necessary to persuade the IRS to adjust the taxes due.
  2. Prepare a well-organized presentation packet with all the documentation, the final IRS examination report, and a letter which states “Request for Audit Reconsideration” at the top, explains the legal/factual rationale and support for the request, , provides any additional information and legal argument. explains the relevance of the previously unconsidered documents/information, and explains why these things support a change to the result from the original IRS audit.
  3. Send the request for audit reconsideration to the same address listed on your original examination report. If you can’t locate the address, call 1-866-897-0177 (Midwest to West-Coast) or 1-866-897-0161 (East Coast) to ascertain the address. The last report is generally the one sent to you by certified mail before your first bill. This is the report attached to your “Notice of Deficiency.” If it has been 90 days or less from the date of that notice, you should usually protest instead to Tax Court.

Other Recent Articles

How Long Do You Have to File a Franchise Tax Board Tax Refund Suit?

Answer: Generally, if you have full paid the tax and filed a claim for refund (e.g., through an amended return), once the California FTB issues its denial (e.g., through a notice of action) or the ...
More Articles »

Former Head of Foster Agency Sentenced for Theft, Money Laundering, Tax Evasion

The DOJ issued a press release in June highlighting the sentencing, after conviction at jury trial, of an Oregon woman found guilty of stealing over $1 million from a foster care agency. Portland’s ...
More Articles »

The General Rules Applicable to Federal Interpleader Actions Involving Federal Tax Liens

Interpleader actions are authorized by 28 U.S.C. § 1335 and Rule 22 of the Federal Rules of Civil Procedure where plaintiffs holding funds to property upon which conflicting claims are being made by ...
More Articles »
(949) 301-9829
23 Corporate Plaza Drive, Ste 100
Newport Beach, CA 92660

Office Hours:
Mon-Fri 9:00-6:00

Main Website:
View Website