Background

Audit reconsideration exists so taxpayers can correct errors after an audit when new facts, missing documents, or identity/data-entry mistakes come to light. The IRS recognizes this remedy in its examination guidance; taxpayers should use it when they can produce documentation that wasn’t available or considered during the original audit (IRS Publication 556). IRS Pub. 556 (Examining Returns and Appeals).

When to seek reconsideration (triggers)

  • You have new, material evidence not reviewed in the original audit (receipts, contracts, third‑party statements).
  • The auditor used incorrect facts (misreported income, transposed figures, or a mismatch of third‑party documents).
  • You discovered a calculation or identity error in the IRS’s audit report.
  • You need to request a refund based on newly documented overpayment (note: refund claims still follow IRS time limits — see “Time limits and amended returns”).

Who is eligible

Any taxpayer who received an audit determination may request reconsideration. This includes individuals, sole proprietors, partnerships, and corporations. Reconsideration is different from filing an appeal with the IRS Office of Appeals; it’s a fact‑based reexamination, not a legal argument about the auditor’s interpretation.

Step-by-step: How to request audit reconsideration

  1. Gather and organize evidence
  • Collect originals or clear copies of receipts, bank and credit card statements, invoices, canceled checks, contracts, or third‑party letters that were not available during the audit. Electronic records are acceptable when legible.
  • Create a one‑page timeline or summary of facts showing how the new documents change the audit’s finding.
  1. Prepare a written request
  • Write a signed letter that: identifies the tax year(s), shows the tax return(s) involved, cites the audit report or notice number, explains why the audit result is wrong, and lists each document you are adding.
  • Include a copy of the auditor’s report or notice, a copy of the originally examined return, and clear copies of all supporting documents.
  • If you are seeking a refund, say so clearly and include a calculation showing the requested change.
  1. Submit to the correct office
  • Mail the package to the address on your audit notice or to the IRS office that handled the examination. If you can’t locate that address, follow current IRS instructions for audit reconsideration or contact the number on the notice (see IRS guidance).
  1. Track and follow up
  • Keep proof of mailing. Note the date you sent the packet and check your case status by contacting the IRS office that handled the audit or using any case number listed on the notice.

What to include (checklist)

  • Signed, dated reconsideration request letter
  • Copy of audit report/notice and the originally filed return
  • New documents and organized exhibits (label each item)
  • A short factual summary or timeline
  • Contact information and your taxpayer ID (SSN or EIN)

Time limits and amended returns

Audit reconsideration itself does not have a unique statute of limitations, but your ability to claim a refund still follows IRS rules. If you want a refund, file an amended return (Form 1040‑X or business equivalent) within the general refund time limits — generally within three years from the date you filed the original return or within two years from the date you paid the tax, whichever is later. If you’re unsure, consult a tax professional or the IRS guidance before filing. IRS Pub. 556; Taxpayer Advocate Service.

Processing time and likely outcomes

  • Processing times vary. Reconsideration can take weeks to several months, depending on complexity and IRS workload.
  • Possible outcomes: full acceptance (audit changes in your favor), partial acceptance, or denial. If denied, you retain other post‑audit options (file an administrative appeal or pursue Tax Court) — see our guide on appeals and court options.

Common mistakes to avoid

  • Sending incomplete evidence or failing to identify clearly how each document affects the audit finding.
  • Missing the practical deadlines for refund claims by waiting too long to request reconsideration or to file an amended return.
  • Not sending the request to the correct IRS office or failing to keep proof of delivery.

Professional tips

  • Create a clear exhibit index and label each document. Auditors and reviewers see many cases; clarity helps your packet get considered quickly.
  • If records are digital, produce PDF exports and include a short explanation of file sources (bank portal, accounting software, etc.). See our guide on preparing a digital audit package for layout tips.
  • For complex cases involving substantial tax, penalties, or coordinated issues (state and federal), consult a CPA, enrolled agent, or tax attorney experienced with audits.

Next steps if reconsideration is denied

If the IRS denies reconsideration, you can still: (1) pursue an administrative appeal through the IRS Office of Appeals; (2) pay the tax and request a refund via an amended return if within time limits; or (3) consider litigation options such as Tax Court — read our comparison of Tax Court vs Appeals for help choosing the next path.

Relevant tools and resources

Internal resources

Frequently asked (brief)

How long will the IRS take? Processing varies; expect weeks to several months for a full review.
Do I need a lawyer? Not always — many taxpayers succeed with a tax professional (CPA or EA). Use an attorney if legal strategy or litigation is likely.

Disclaimer

This article is educational and not individualized tax advice. Rules change and case facts differ; consult a qualified tax professional for advice tailored to your situation.