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IRS Audit Reconsideration

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IRS Definition

Audit reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed. If the taxpayer disagrees with the original determination, he/she must provide new information for the audited issues that was not previously considered during the original examination. It is also the process the IRS uses when the taxpayer contests a substitute for return (SFR) determination by filing an original delinquent return or when there is an IRS computational or processing error in assessing the tax.

More from H&R Block

Audit reconsideration is the reopening of a closed audit. The IRS may agree to audit reconsideration if you missed the 30-day deadline to appeal your audit, and you have information to present that the IRS hasn’t already considered.

You can request reconsideration any time you owe taxes because of an audit.

The IRS is most likely to agree to audit reconsideration in these situations:

  • You missed your audit appointment.
  • You moved and didn’t receive the audit notice.
  • The IRS made an error in computing your taxes.
  • You have new information.

Learn how to handle an IRS audit and get expert help.

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