Audit Reconsideration


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Audit Reconsideration

An Audit Reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax were assessed and remains unpaid, or a tax credit was reversed. If the taxpayer disagrees with the original determination, he/she must provide information that were not previously considered during the original examination. When contesting a Substitute for Return (SFR) determination filed by the IRS, a taxpayer can request this process by filing an original delinquent return.
 
Reasons for a Request
 

  • You did not appear for the audit.
  • You moved and did not receive the correspondence from the IRS.
  • You have new documentation to present.
  • You disagree with an audit assessment from an audit of his/her return and have additional document.
  • You disagree with an assessment created under the authority of IRC Section 6020(b), Substitute for Return (SFR).
  • You have been denied tax credits such as EITC claimed, during prior examination.

 
Criteria for Reconsideration
 

  • The taxpayer must have filed a tax return.
  • The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.
  • The taxpayer must identify which adjustments he/she is disputing.
  • The taxpayer must provide additional information not considered during the original examination.

 
If any of these situations pertains to you, please contact us for a consultation.