Do not sacrifice another review right
List every deadline in the audit, collection, refund, and court notices before relying on audit reconsideration.
1. Confirm the process fits
- Examination is closed and an assessment is on the account.
- Tax remains unpaid or a credit was denied.
- New or previously unconsidered evidence identified.
- Missed audit, address problem, or computational or processing error documented.
- No final court determination or controlling closing agreement identified.
- Open-audit protest and Tax Court rights checked separately.
2. Collect the audit record
- Examination report and all attachments.
- Form 4549, when available.
- IRS letters, notice numbers, dates, and tax periods.
- List of documents the examiner says were considered.
- Account transcript or online-account record used only as supporting context.
3. Map each disputed issue
- Separate line for each adjustment.
- Amount claimed on the return recorded.
- Amount allowed in the audit report recorded.
- Reason for disagreement stated in plain language.
- Evidence linked to the matching issue number.
4. Prepare supporting copies
- New receipts, checks, statements, tax forms, logs, or eligibility records gathered.
- Documents matched to the audited tax year.
- Previously sent item explained when it was apparently not considered.
- Original documents retained; readable copies prepared.
- Sensitive identifiers placed only in the official IRS submission.
5. Draft the request
- Letter clearly asks for audit reconsideration.
- Taxpayer name, tax period, and examination reference included as instructed.
- Each disputed adjustment explained.
- Form 12661 downloaded from IRS.gov and used when helpful.
- Copy of Form 4549 attached when available.
- Daytime contact information included only in the official submission.
6. Confirm the filing channel
- Correspondence-audit Document Upload Tool checked when applicable.
- Address on the current audit letter verified.
- IRS office contacted when the correct destination is uncertain.
- No address copied from an old third-party guide.
- Every uploaded, mailed, or faxed page reviewed for readability.
7. Protect collection and payment obligations
- Installment-agreement payments continued.
- Collection notices reviewed for separate appeal rights.
- Form 12153 deadline protected when a CDP notice applies.
- Interest and penalty accrual considered.
- Hardship assistance considered separately when needed.
8. Keep proof and follow up
- Complete request copy saved.
- Upload confirmation or mailing proof retained.
- Thirty-day follow-up point noted without treating it as a decision deadline.
- Requests for more information answered promptly.
- Final reconsideration letter reviewed for Appeals, payment, or refund-claim options.