Can you ask the IRS to reconsider an audit? Yes. In some situations, the IRS may agree to reopen an audit through a process called audit reconsideration. If you believe the IRS assessed additional taxes because important information was missing, you never had an opportunity to respond, or the assessment was incorrect, you may be able to request another review.
An IRS audit reconsideration attorney can evaluate your options, prepare documentation, and communicate with the IRS on your behalf. Whether you live or own a business in Rockville, understanding your options early may help reduce unnecessary tax liabilities.
Need help with the reconsideration process? Contact Gabaie & Associates, LLC at (410) 358-1500 or visit our Contact Page for a free consultation.
What Is IRS Audit Reconsideration?
Audit reconsideration is an IRS process that allows certain taxpayers to ask the agency to review a previous audit assessment.
Essentially, you’re asking the IRS to take another look because information wasn’t considered during the original examination.
Unlike filing an appeal immediately after an audit, this process usually applies after the assessment has already become final.
Depending on your circumstances, the IRS may review:
- Newly available documentation
- Records that were unavailable during the audit
- Incorrect income calculations
- Duplicate income reporting
- Improper deductions that were disallowed
- Identity theft issues
- Other factual errors affecting the assessment
If the IRS agrees that the assessment should change, it may reduce the amount of tax, penalties, or interest owed.
When Can You Request Audit Reconsideration?
Not every taxpayer qualifies.
Generally, it may be available when:
- You disagree with the audit results.
- You have information the IRS did not previously review.
- You did not attend the original audit.
- You moved and never received IRS notices.
- You have documentation supporting deductions or income previously questioned.
- The IRS assessed additional taxes based on incomplete information.
Each request is reviewed individually, so supporting documentation is important.
What Is the Difference Between Audit Reconsideration and an Appeal?
Although both processes involve challenging an IRS determination, they serve different purposes.
| Audit Reconsideration |
IRS Appeal |
| Usually requested after an assessment becomes final |
Usually requested before the assessment becomes final |
| Based on new or previously unavailable information |
Reviews the auditor’s conclusions |
| May reopen a completed audit |
Reviews an active dispute |
| Often used when deadlines for appeal have passed |
Subject to strict appeal deadlines |
Understanding which option applies depends on where you are in the IRS process.
An attorney can help determine whether audit reconsideration, an appeal, or another resolution is more appropriate.
Why Does the IRS Deny Audit Reconsideration Requests?
Submitting a request does not guarantee the IRS will reopen your case.
Common reasons requests are denied include:
- No new information is provided.
- The documentation does not change the original findings.
- The issue was already fully considered during the audit.
- The taxpayer simply disagrees with the outcome without supporting evidence.
- The tax has already been paid in full, and other legal procedures apply.
A successful request explains what new information is available and why it changes the original assessment.
What Documents Should You Include?
Supporting documentation is one of the most important parts of an audit reconsideration request.
Depending on your circumstances, the IRS may review:
- Tax returns
- W-2s and 1099s
- Bank statements
- Business accounting records
- Receipts
- Invoices
- Property records
Submitting organized records can make it easier for the IRS to evaluate your request and determine whether changes are warranted.
Can Audit Reconsideration Reduce Taxes, Penalties, or Interest?
Potentially.
If the IRS determines the original assessment overstated your tax liability, it may adjust the amount owed.
Depending on the facts, this IRS review could result in:
- Reduced tax assessments
- Lower penalties
- Reduced interest associated with the adjustment
- Removal of duplicate income
- Recognition of previously unsupported deductions
- Correction of reporting errors
Every case is different, and outcomes depend on the documentation available and the specific issues involved.
How Long Does Audit Reconsideration Take?
There is no standard timeline.
Some requests are resolved within a few months, while more complex matters involving extensive documentation may take considerably longer.
Several factors can affect the timeline, including:
- The complexity of the tax issues
- The amount of documentation submitted
- IRS workload
- Whether additional information is requested
- The tax years involved
Although the process can take time, responding promptly to IRS requests may help avoid unnecessary delays.
How Do You Request IRS Audit Reconsideration?
Although every case is different, the audit reconsideration process generally follows several key steps.
- Review the IRS assessment and determine why additional taxes were assessed.
- Gather any records or documentation that were not considered during the original audit.
- Prepare a written explanation describing why the assessment should be reconsidered.
- Submit the request and supporting documentation to the IRS.
- Respond promptly if the IRS requests additional information.
- Wait for the IRS to review the request and issue a decision.
Because each request is evaluated on its own facts, clear explanations and organized documentation can help the IRS review your case.
What Happens After You Submit an Audit Reconsideration Request?
After receiving your request, the IRS will review the information provided to determine whether the case qualifies for reconsideration.
Depending on the circumstances, the IRS may:
- Accept the request for further review
- Ask for additional documentation
- Confirm the original assessment
- Adjust the tax, penalties, or interest
- Request clarification regarding specific records
Respond promptly to any IRS requests for additional information.
When Is Audit Reconsideration Most Helpful?
Audit reconsideration may be appropriate in several situations where the IRS made a decision without having complete or accurate information.
Common examples include:
- You located records that were unavailable during the audit.
- You missed the audit because you moved or never received the notices.
- The IRS assessed taxes based on incomplete income information.
- Legitimate business expenses or deductions were disallowed because documentation was unavailable at the time.
- Identity theft or reporting errors affected your return.
- You were unable to fully participate in the original examination because of illness, military service, or other significant circumstances.
An attorney can help determine whether audit reconsideration is the right option.
Can an Audit Reconsideration Stop IRS Collection Activity?
Sometimes, but not automatically.
Submitting an audit reconsideration request does not necessarily stop IRS collection efforts. Depending on your circumstances, the IRS may continue collection activity while the request is being reviewed.
If you are also facing collection actions such as:
- Tax liens
- Wage levies
- Bank levies
- Payment demands
additional steps may be necessary to address those issues while the reconsideration request is pending.
Additional collection relief may be available depending on your situation.
How Can an IRS Audit Reconsideration Attorney Help?
Preparing a successful audit reconsideration request often involves more than simply sending additional paperwork to the IRS.
An experienced tax attorney may be able to:
- Review your original audit results
- Determine whether audit reconsideration is appropriate
- Identify documentation that strengthens your request
- Prepare a detailed written submission
- Communicate directly with the IRS
- Respond to additional IRS requests
- Explore other resolution options if reconsideration is unavailable
Because every tax situation is unique, having experienced guidance can help you determine which approach best fits your circumstances.
Why Rockville Taxpayers Choose Gabaie & Associates
Rockville is home to a diverse community of professionals, business owners, consultants, healthcare providers, government employees, and retirees. Tax issues can arise from many different financial situations, and no two IRS disputes are exactly alike.
Gabaie & Associates represents individuals and businesses in Rockville seeking solutions for:
- IRS audit reconsideration requests
- IRS tax liens
- IRS tax levies
- Offers in Compromise
- Other federal tax controversies
Every case begins with a careful review of your IRS notices, available documentation, and the options that may be available under current IRS procedures.
Frequently Asked Questions
What is IRS audit reconsideration?
This IRS process allows certain taxpayers to ask the IRS to review a previous audit assessment after new information or documentation becomes available.
Can I request audit reconsideration if I missed my audit?
Possibly. If you did not participate in the original audit or were unable to provide documentation at that time, you may qualify for the request depending on your circumstances.
Will the IRS automatically reopen my audit?
No. The IRS reviews each request individually and determines whether reconsideration is appropriate based on the information submitted.
Do I need new evidence to request audit reconsideration?
In many cases, yes. The review process is generally most successful when you can provide documentation or information that was not considered during the original audit.
Does filing your request stop IRS collections?
Not necessarily. The IRS may continue certain collection activities while reviewing your request. Additional steps may be needed to address ongoing collection actions.
How long does the procedure take?
The timeline varies depending on the complexity of the issues involved, the amount of documentation submitted, and the IRS’s workload.
Can Gabaie & Associates help if I live or own a business in Rockville?
Yes. Gabaie & Associates represents individuals and businesses in Rockville seeking reconsideration and other IRS tax resolution services.
Where is your office serving Rockville taxpayers?
You can learn more about the firm’s office location and service area by visiting the Rockville office page or contacting Gabaie & Associates to discuss your tax matter.
Speak With a Rockville IRS Audit Reconsideration Attorney
If the IRS assessed additional taxes after an audit and you believe important information was overlooked, audit reconsideration may provide an opportunity to have your case reviewed again. Acting promptly can help preserve your options and improve your ability to present supporting documentation before collection issues become more complicated.
Are you in Rockville and looking to request IRS audit reconsideration? Contact Gabaie & Associates today at (410) 358-1500 or visit our Contact Page to protect your financial position.
