Audit Reconsiderations

The IRS typically mails an audit report (sometimes called an examination report) to you within a few weeks after conducting an audit. This report explains any proposed changes to your tax return. You should review the complete audit report, including the report’s attachments to figure out which changes you think may be incorrect. If you don’t have this report or can’t locate the report you received, you may either call the IRS toll-free help line (800) 829-1040 to request a copy of the report or you may set up an appointment at your local Taxpayer Assistance Center for assistance.

You can hire an attorney, certified public accountant (CPA), or enrolled agent to represent you before the IRS. You may be eligible for free representation (or representation for a nominal fee) through a Low Income Taxpayer Clinic.

Gather documentation to support your position

• Make sure the documentation is new information that wasn’t part of the original audit, and that it’s for the tax year the IRS audited.

Send your request for audit reconsideration to the office that last corresponded with you 

You don’t need to complete a special form – just a letter explaining your request for audit reconsideration. Be clear about which changes you want the IRS to consider. You should provide:

• A copy of your audit report (IRS Form 4549, Income Tax Examination Changes), if available.
• Copies of the new documentation that supports your position. Don’t send original documents. Send copies.

NOTE: If you have an installment agreement, keep making payments during the reconsideration process.

Watch for a response from the IRS

You should expect to hear from the IRS about your reconsideration request within 30 days. The IRS will send you a letter, if it needs more information.

You’ll be notified once the IRS reviews all your information. The IRS may:

• Accept your information and abate (remove) the tax it previously assessed;
• Accept your information in part and partially reduce the tax; or
• Find that your information didn’t support your claim and the prior assessment stands.

If you agree with the reconsideration results, pay the remaining balance you owe, if any. If you can’t pay in full, consider your payment options.

If you disagree with the reconsideration results, you can request a conference with the Office of Appeals. You can be represented by an attorney, certified public accountant (CPA), or enrolled agent at this conference.

You can also pay the balance due in full and then file a claim for refund with an Amended Return (IRS Form 1040X, Amended U.S. Individual Income Tax Return).

If your IRS problem is causing you financial hardship, you’ve tried repeatedly and aren’t receiving a response from the IRS, or you feel your taxpayer rights aren’t being respected, consider contacting the Taxpayer Advocate Service (TAS).

Browse common tax issues and situations at Get Help.

You may be eligible for representation from an attorney, Certified Public Accountant (CPA), or Enrolled Agent (EA) associated with a Low Income Taxpayer Clinic (LITC) for little or no cost. Low Income Taxpayer Clinics also provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.