IRS Audit Reconsideration: Tips and Tricks for Sucess

Audit Reconsideration is an informal process, it's designed to replace the need for a formal Amended US Tax Return. Use Audit Reconsideration if:

1) you disagree with an IRS assessment made because of an Audit
2) you disagree with a return the IRS filed FOR you

The IRS will only accept your Audit Reconsideration Request if:

1) You submit information that the IRS HAS NOT considered previously, which might change the amount owed.

2) You filed a return after the IRS completed one for you.

3) You think the IRS made a return processing the amount owed

And the IRS will NOT accept your Audit Reconsideration Request if:

1) You previously agreed to pay the amount of tax you owe by signing an agreement

2) The US Tax Court, or another court, has issues a final determination on your tax liability

3) The amount of tax you owe is a result of final partnership item adjustments under the Tax Equity Fiscal Responsibility Act of 1982 known as TEFRA.

In Short:

Most people have already submitted any information they had to the IRS before they think of Audit Reconsideration as an option. The first thing you should ask yourself when considering Audit Reconsideration is, "Do I have any new information I haven't submitted before?" If the answer is, "No," you're probably not a candidate, and you'll waste your time trying.

Although you can try it as a stalling tactic. (But you didn't hear that from me.)