Simply undergoing an audit by the Internal Revenue Service (IRS) can be a stressful experience in and of itself; however, when the IRS sends you a tax bill or statement with which you disagree, the gravity of the situation quickly increases. The good news is that the IRS audit response isn’t set in stone, and you may be able to have your case reopened for reconsideration. The bad news is that the IRS audit response isn’t set in stone. Read our guide to learn more about the IRS audit reconsideration, including the eligibility requirements and other information. Use the links provided below to navigate throughout the article and obtain information on a particular subject, or read the article from beginning to end to obtain a comprehensive overview of the audit reconsideration process.

What exactly is meant by the term “audit reconsideration”?

According to Section 6020 of the Internal Revenue Code, audit reconsideration is a process that gives taxpayers the opportunity to contest the findings of an IRS audit or to reject a return that was created on their behalf as a result of their failure to file (b). The fact of the matter is that you don’t want to owe any more taxes to the federal government than you’re truly liable for; the audit reconsideration process is there to protect your rights as a taxpayer and ensure that you’re responsible for your respective portion of the tax liability. In addition to ensuring that tax assessments are correct, the Internal Revenue Service (IRS) explains that requests must be processed in a timely manner and in a consistent manner, and that collection actions must be put on hold while an audit reconsideration is being considered.

Motives for submitting a reexamination request for an audit

• An audit reconsideration is similar to any other proceeding that the IRS may pursue against you; there are certain requirements that determine whether or not you are eligible for it.
• if any of the following apply to your situation, you may submit a request for an audit reconsideration with the Internal Revenue Service (IRS).
• You did not show up for your audit.
  
• You moved and did not receive correspondence from the IRS.
• You have additional information to present that you did not provide during your original audit.
• You do not agree with the assessment that was derived from the audit.

How long do I have to submit my request for the audit to be reconsidered?

After the audit process has been completed, taxpayers who have a tax liability that has not been paid may submit a request for the audit to be reexamined. The process of audit reconsideration cannot begin after your tax liability has been satisfied. This means that you cannot agree with the audit, pay your balance, and then apply for reconsideration.

Where can I find information about my rights as a taxpayer?

As was mentioned, the purpose of the audit reconsideration process is to ensure that taxpayers are held responsible for the amount of tax liability that is appropriate for them.

Taxpayers also have the rights listed below, which are guaranteed to them by the IRS:

1. The right to be aware of relevant information
2. The guarantee of receiving good service
3. The guarantee that one will not be required to pay any more in taxes than is legally required
4. The right to contest the position of the IRS and to have one’s voice heard; 5. The right to appeal a decision made by the IRS in an impartial forum
5. The right to a conclusive conclusion
6. The right to one’s own private space 8. The right to one’s own secrets
7. The ability to choose one’s own legal counsel
8. The right to a tax system that is equitable and just . If you are a taxpayer, it is in your best interest to be familiar with your rights throughout the process of the reconsideration request as well as in general. This will help you fulfill your tax obligations without being taken advantage of in any way. You should be aware that in addition to the rights you have as an individual, you have the legal right to hire professional representation in order to have tax issues resolved on your behalf. Here is where Community Tax can be of assistance: our team of tax professionals can make certain that the audit reconsideration process is completed in a manner that is as seamless and productive as is humanly possible.

What are the advantages of putting in a request to have an audit reexamined?

Reconsiderations of previous audits give taxpayers the opportunity to present new evidence that could call into question the findings of the initial audit report issued by the IRS. In the event that you are successful, you may be able to reduce the tax bill associated with your audit either completely or partially.
The Procedure for Reconsidering Audits Conducted by the IRS
In the event that any of the aforementioned conditions apply to your circumstances, you are probably curious about how you can proceed with the IRS audit reconsideration process. Let’s take a look at the documents that are required, the process that will follow, and the next steps that need to be taken to ensure that your request for reconsideration goes off without a hitch.
the documentation that is necessary for an audit reexamination
In order to submit a request to the Internal Revenue Service (IRS) for audit reconsideration, you will be required to provide the following documents to the IRS:

Include the following items in your submission:

• A copy of your audit report (IRS Form 4549);
• Copies of the new documentation that supports your position; originals will not be accepted;
• Verification of Disputed Issues, Form 12661 of the Internal Revenue Service

Note: If you intend to fax the paperwork for your audit reconsideration, you will be required to provide your tax identification number (TIN) as well as the respective tax year on each page that is filed.

Verification of Disputed Issues, Form 12661 (12661).

After receiving the results of an IRS audit, taxpayers have the opportunity to explain which decisions they disagree with by submitting a reconsideration request using Form 12661, which is the official IRS audit letter for reconsideration. In order to finish filling out the form, you will need to provide your name, the relevant tax period, your Social Security Number, information from the initial return as well as the audit, and a description of the audit results with which you disagree.

Do I need to enclose any proof along with my request to have the decision reconsidered?

You will need to provide copies of any new information that supports your claim, in addition to the statements and information that you have provided on Form 12661. This is a requirement. The Internal Revenue Service (IRS) requests that taxpayers refrain from submitting any documentation that has already been reviewed as part of the preliminary audit. You can use the list of documents that they reviewed, which will be included in the audit results, as a guide to help you decide what you should include in your request for reconsideration and what you shouldn’t include in your request for reconsideration. Please keep in mind that the Internal Revenue Service (IRS) will only accept copies of these documents and not the originals.

Where should I send the request to have the audit reconsidered?

You have the option of sending the necessary paperwork for an IRS audit reconsideration directly to the address that is listed on your Examination Report (the original audit results). In the event that the address is not displayed, please locate the office that serves your region using the table below, or call one of the following toll-free numbers:

Internal Revenue Service, Andover Campus P.O. Box 9053 Stop 823 Andover, Massachusetts 01810-0953 Telephone: 1-866-897-0177 Internal Revenue Service, Atlanta Campus P.O. Box 47-421 Stop 54A Doraville, Georgia 30362 Telephone: 1-866-897-0177 Internal Revenue Service, Austin Campus P.O. Box 934 Stop 4103 Austin, Texas 78767 Telephone: 1-866-897-0177 Internal Revenue Service, Brookhaven Campus P.O. Box 9005 Stop

How will I find out if the reconsideration of my audit has been accepted?

Your request for reconsideration will be granted if any of the following conditions are met:

• You provide information that the IRS has not previously considered
• You filed a return after the IRS completed a return for you
• You believe the IRS made a computational or processing error in assessing your tax
• The liability is unpaid or credits are denied

On the other hand, your request for a reconsideration of the IRS audit might be turned down if any of the following apply:

• You have already sent in a request for reconsideration, and you have not included any new information with this request that could cause a change in the outcomes of the audit.
  
• the results were determined as a result of a closing agreement that was entered into in accordance with Section 7121 by making use of Form 906, Closing Agreements on Final Determination Covering Specific Matters, and/or Form 866, Agreement as to Final Determination of Tax Liability.
  
• In accordance with Section 7122, the audit evaluation was carried out as a result of a compromise. The audit evaluation was carried out as a direct consequence of TEFRA’s concluding administrative procedures.
• The taxpayer consented to the assessment by signing an agreement on Form 870-AD, which is an Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax. As a result, the assessment was made. There has been a decision handed down by the Tax Court that has been made final, or a district court or the Court of Federal Claims has made a decision that has been made final.

How much longer will it be before I get a response to the question that I posed?

The Internal Revenue Service (IRS) estimates that taxpayers who ask for an audit to be reexamined will receive a response to their request for a response within 30 days of submitting it.

What steps are taken after this?

If you have an outstanding tax liability and are currently making payments toward it under an installment agreement or another type of repayment plan, you should keep making those payments while you wait for a response from the IRS. After considering your inquiry, the IRS will respond with one of the following options for you to choose from:
They have accepted the information you provided in your audit reconsideration and as a result, they will abate (remove) the tax that has been assessed. They have accepted some of the information you provided, and as a result, they will partially reduce the tax that has been assessed. Due to the fact that the information you provided does not support your claim, the IRS is unable to remove the tax that was assessed.

If you feel that the results of the IRS’s reconsideration were incorrect, the following options are available to you:

The first step is to make a request for an appeals conference. The second step is to pay the total amount due and file a formal claim. Do nothing, and the Internal Revenue Service (IRS) will send you a bill for the amount that is owed.

If, after receiving your results, you find that you still owe money to the IRS, you have the option of paying using any one of the following payment methods:

• Through the mail: You have the option of making a full payment on your bill by sending a check or money order to the address that is listed on your bill. Make sure that you write “United States Treasury” on the memo line of your check.
• Credit or debit: You can pay your bill with either a credit or debit card over the phone or through the e-pay feature on the IRS website.
• Electronic Federal Tax Payment System (EFTPS) gives you the ability to submit a variety of payments to the IRS as well as schedule them in advance.
• Installment agreement: An installment agreement enables taxpayers to settle their tax debt with the Internal Revenue Service (IRS) by making manageable monthly payments rather than forking over a large sum of money all at once. [Citation needed] [Citation needed]
  An offer in compromise, also known as an OIC, is an agreement between a taxpayer and the Internal Revenue Service that gives the taxpayer permission to settle their tax debt for a sum that is less than the total amount that was originally owed.

In addition to the payment methods described above, the Internal Revenue Service (IRS) may choose to temporarily delay collections instead, or it may encourage you to seek assistance for unresolved tax problems and financial hardships. You can be certain that they will demand the amount later on down the road using whatever means possible, including tax liens and levies, even if they temporarily delay collections; however, it is important to note that they will evaluate your ability to pay from time to time. If they do temporarily delay collections, it is important to note that they will evaluate your ability to pay from time to time.