Identify information not previously considered and the status of the assessment. Audit reconsideration has conditions and is not an automatic second appeal or a substitute for a current court deadline.
Audit reconsideration can provide a route to ask the IRS to reconsider certain audit results when relevant information was not previously considered and the applicable conditions are met. Explain what is new, how it affects the disputed item and why it was not reviewed earlier. This procedure is not a blanket substitute for a timely appeal or court petition. Use Publication 3598 and the specific account facts to identify whether it fits.
For this question, assemble: Audit report, new evidence, prior submissions.
Put the records in date order and keep a legible copy of each original. For every important figure, note the tax year or period, the document it came from and whether it is confirmed or still needs checking. If records disagree, write down the difference rather than silently changing a total. A short index lets the next reviewer connect the question to the evidence without searching an unexplained stack of documents.
Certain lien and levy notices provide Collection Due Process rights and instructions for requesting review. Use the notice and current Form 12153 instructions to identify the proper deadline and destination. Collection alternatives may require financial information and filing compliance. Challenges to the underlying tax liability are limited in this setting, so do not assume a collection hearing can reopen every dispute. Other appeal processes can differ in availability and effect.
Preserve the original notice and return even when later evidence changes the calculation. Add a dated explanation of what was discovered, when it was obtained and how it affects the issue. That history can matter when choosing between a notice response, reconsideration or another review route. It also makes a professional handoff more useful than a folder containing only the latest revised spreadsheet.
Use the official source links to check the procedure again immediately before acting. Rules, fees, forms and program descriptions can change, and a general explanation cannot resolve facts that are missing from the file. If professional help is appropriate, provide the same organized summary used for your own review and ask for a written scope covering the actual tax years, issue and approaching deadline.
No. Eligibility and procedural limits apply. Identify the assessment status, the information not previously considered and any separate deadline that still needs action.
Do not assume it does. A request must follow the applicable procedure and timing. Confirm submission requirements using the actual notice and current official instructions.
Rules and procedures can change. Check the current source and seek qualified advice for your own facts.
Use the referral line to make an inquiry. Ask who will provide the service, what it costs, and which options apply to your situation.
Promoted referral contact. No outcome or eligibility is guaranteed.
