IRS Audit Reconsideration
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.
Get help from an expert
Your local H&R Block tax pro can look into your issue and deal with the IRS for you.Schedule a Free Consultation
Learn what the IRS is looking for during an audit, the steps you should take to prepare for an IRS audit, and when it's best to get expert help.
Get the facts about IRS mail audits from the tax experts at H&R Block. Learn how to respond and how long you can expect the audit to last.
The IRS grants four types of penalty relief, but many taxpayers don't ever ask. Learn how to request penalty abatement from the IRS.
Find out how long the IRS has to audit your return, when most audits normally start, and how to know if you've been selected for audit.
How long you can expect your IRS audit to last depends on the type of audit and the scope. Learn how to efficiently wrap up an audit from the tax experts at H&R Block.
Learn the three main benefits of engaging a power of attorney to research your IRS account and resolve your tax problems. Get the facts from the experts at H&R Block.