Request IRS audit reconsideration after a closed examination

Protect every separate deadline

Audit reconsideration does not replace a timely response to an open audit, an IRS Appeals protest, a Collection Due Process request, a refund claim, or a court filing. Follow the notice that creates each right even while the IRS reviews this request.

1. Confirm that the audit is closed

Use audit reconsideration for an examination assessment that is already on the account. The process may fit when you did not appear for the audit, moved and did not receive IRS correspondence, have new supporting information that the examiner did not consider, disagree with an unpaid assessment, had credits disallowed, or believe the IRS made a processing or computational error.

If the examination is still open or the notice offers a current protest or Tax Court route, use that route by its deadline. Audit reconsideration should not be used to let a stronger, time-limited review right expire.

2. Check the main exclusions

The IRS generally will not accept audit reconsideration when the assessed amount was paid in full, a closing or compromise agreement resolved the liability, an Appeals agreement such as Form 870-AD controls the issue, or the Tax Court or another court issued a final determination. Partnership and other specialized proceedings can have separate restrictions.

When the tax was fully paid, the official IRS materials direct individuals toward a formal refund claim, commonly through Form 1040-X when appropriate. Refund limitation periods remain separate and can require prompt professional review.

3. Identify each disputed adjustment

Review the examination report and attachments, including Form 4549 when available. List each credit, deduction, income item, filing-status issue, dependent issue, or other adjustment separately. State what the audit allowed, what you believe is correct, and why.

Do not submit a general statement that the result is unfair. Connect each disagreement to the audited tax year and to specific records or legal support.

4. Gather new or previously unconsidered evidence

Examples may include receipts, canceled checks, bank records, Forms W-2 or 1099, dependency records, business records, mileage logs, or correspondence that was unavailable or not considered during the original examination. Submit readable copies, not originals. The IRS says originals will not be returned.

Organize the evidence by disputed issue. If a document was sent before but does not appear in the examiner's list of considered records, explain that fact and include a copy when needed.

5. Prepare the written request

No special form is mandatory. Write a letter explaining the request and each disputed issue. The IRS recommends Form 12661, Disputed Issue Verification, revision October 2015, to organize the issues. Attach a copy of Form 4549 or the examination report when available and the supporting copies for each item.

Use the official form page immediately before filing. Place taxpayer identification numbers only on the official submission sent to the IRS, never on WhatDoIFile. Keep a complete redacted working copy when practical.

6. Use the channel for the audit that handled the case

For correspondence examinations conducted by mail, the IRS currently recommends its Document Upload Tool at IRS.gov/examreply. The same IRS page also permits mailing the request to the office that handled the audit, using the address on the audit letter.

For another examination type, follow the examination report or contact the IRS office that last handled the case. Do not copy a campus address from an old publication without confirming that it applies to the exact audit. The IRS page lists 866-897-0161 and 866-897-0177 for address help when the correspondence-audit letter is unavailable.

7. Keep proof and continue required payments

Save the complete request, attachments, upload confirmation, fax confirmation, or mailing proof. If an installment agreement is active, continue making the required payments unless the IRS changes it. Interest and applicable penalties can continue while the liability remains assessed.

The IRS may delay collection after receiving documentation, but this is not automatic or permanent. It may resume collection when the information is insufficient or a request for additional information is not answered within the stated period.

8. Track the response without treating it as a guarantee

Publication 3598 says taxpayers should expect to hear from the IRS about the request within 30 days after submission. The current correspondence-examination page warns that resolution can take longer, potentially several months. Treat the 30-day statement as a follow-up point, not a promised completion date.

The IRS may accept the evidence and remove the assessment, accept it in part, request more information, or leave the assessment unchanged. If you disagree with the reconsideration result, the official materials describe an IRS Appeals conference or, after full payment and a proper refund claim, possible refund litigation. These routes have separate requirements.