What is an IRS Audit Reconsideration?
An IRS audit reconsideration is a process through which taxpayers can request the IRS to reevaluate the results of a previous audit. This initiative is essential for those who believe that the IRS has missed critical information that could significantly alter the outcome of their audit.
Reasons for Requesting Reconsideration
- New Evidence: Taxpayers may have new documents or information that were not previously submitted during the audit.
- Incorrect Information: If taxpayers believe that the IRS made mistakes in applying the law or understanding the facts, they can initiate reconsideration.
- Procedural Errors: Claims that the audit process did not follow proper procedures can also be grounds for reconsideration.
How to Request Audit Reconsideration
- Gather all relevant documentation that supports your case.
- Complete Form 9465 to request a reconsideration.
- Submit the form along with your new evidence to the appropriate IRS office.
Considerations
It is important to understand that an audit reconsideration does not guarantee a favorable outcome. The IRS will review the new information carefully, and the process may take several months to complete. However, for individuals who have legitimate claims, it can be a crucial opportunity to correct past discrepancies in tax assessments.