What It Is
Audit reconsideration is the IRS reopening an audit, or a balance it assessed when you did not respond, based on documents it has not seen. You use it when you missed the original audit, could not respond in time, or did not have your records together, and you now have proof that would change the result. You cannot use it if you already paid the balance in full, which becomes a refund claim instead, or if you signed a closing agreement or the Tax Court already decided the issue.
Is This You?
- An audit or assessment went against you
- You have documents the IRS never reviewed
- You have not paid the balance in full
- You did not sign a closing agreement, and Tax Court did not decide it
What You Can Do
These are the steps that move this forward. Work through them in order.
- Identify the specific items you disagree with
- Gather the records that were not part of the original audit
- Confirm you have not paid in full and signed nothing closing the case
- Write a clear explanation of what is wrong and why
- Complete Form 12661 and attach your documentation
- Send it to the office that handled the audit, and keep copies
Get the Audit Reconsideration Checklist
The full checklist as a printable PDF, free. Enter your email and we will send it over.
Want the Full Walkthrough?
Audit Reconsideration Guide
Form 12661, how to frame the request, and what evidence actually moves the result.
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