If the IRS has assessed additional taxes after an audit and you believe the decision was based on incomplete or inaccurate information, you may have another opportunity to have your case reviewed. Through a process known as audit reconsideration, the IRS may agree to reevaluate its findings when new information or documentation becomes available.
At Gabaie & Associates, we help individuals and businesses in Annapolis determine whether audit reconsideration is an option and guide them through the process of requesting a new review from the IRS.
Need help requesting an IRS audit reconsideration? Contact Gabaie & Associates, LLC at (410) 358-1500 or visit our Contact Page to discuss your situation.
What Is IRS Audit Reconsideration?
Audit reconsideration is a process that allows taxpayers to ask the IRS to review the results of a completed audit.
This option may be available if you disagree with the audit outcome and have information the IRS did not previously consider.
Unlike filing a formal appeal, audit reconsideration typically involves asking the IRS to reexamine the original assessment based on new facts, supporting documentation, or other relevant information.
In many cases, this process can provide another opportunity to correct an inaccurate tax assessment.
When Can You Request Audit Reconsideration?
The IRS may consider a request for audit reconsideration in situations such as:
- You did not attend or participate in the original audit.
- You never received the IRS audit notice.
- You have new records or documentation that were unavailable during the audit.
- The IRS made adjustments based on missing information.
- You believe the IRS reached an incorrect conclusion because important facts were overlooked.
Not every case qualifies, but many taxpayers are surprised to learn they still have options after an audit has been completed.
How Is Audit Reconsideration Different From an IRS Appeal?
Although both processes involve challenging an IRS determination, they serve different purposes.
An IRS appeal generally challenges an audit decision before it becomes final or within specific appeal deadlines.
Audit reconsideration, on the other hand, usually occurs after the IRS has already assessed additional tax and the audit has been closed.
Put simply:
| IRS Appeal |
Audit Reconsideration |
| Challenges proposed findings |
Requests review of a completed audit |
| Subject to strict appeal deadlines |
Available in certain situations after assessment |
| Reviewed through the IRS Independent Office of Appeals |
Reviewed by the IRS based on new information |
Understanding which option applies depends on where you are in the IRS process.
What Information Is Needed for Audit Reconsideration?
A successful request generally depends on providing information that was not previously reviewed by the IRS.
Supporting documentation may include:
- Financial records
- Receipts
- Bank statements
- Business records
- Tax forms
- Contracts
- Property records
- Other documents supporting your position
Simply disagreeing with the IRS is usually not enough. The request should clearly explain why the original assessment should be reconsidered and include documentation supporting that position.
What Happens During the Audit Reconsideration Process?
Although every case is different, the process generally involves several steps.
1. Review the Original IRS Assessment
Your attorney reviews the audit findings to determine whether audit reconsideration is appropriate.
2. Gather Supporting Documentation
Any records that strengthen your position should be organized before submitting the request.
3. Submit the Request to the IRS
The request explains why reconsideration is appropriate and includes supporting documentation.
4. IRS Review
The IRS reviews the information and determines whether changes to the assessment are warranted.
Depending on the complexity of the case, the review process may take several months.
Can Audit Reconsideration Reduce What You Owe?
Potentially, yes.
If the IRS determines that the original audit assessment was incorrect or incomplete, it may:
- Reduce the amount of tax owed
- Remove certain penalties
- Adjust interest calculations where appropriate
- Correct factual or mathematical errors
- Reverse some or all of the original assessment
However, results depend on the facts of each case and the quality of the supporting documentation submitted.
What If the IRS Denies Audit Reconsideration?
Not every request results in changes to the original assessment.
If the IRS declines to modify its findings, other options may still be available depending on your circumstances.
These could include:
- Payment arrangements
- Offers in Compromise
- Collection alternatives
- Collection appeals
- Other tax resolution strategies
Reviewing your situation with an experienced tax attorney can help identify the most appropriate path forward.
Why Work With a Tax Attorney for Audit Reconsideration?
Although taxpayers may submit audit reconsideration requests on their own, the process often involves complex tax issues and careful presentation of evidence.
An experienced tax attorney can help:
- Determine whether audit reconsideration is appropriate
- Review the original audit findings
- Identify documentation that strengthens your case
- Prepare a complete request
- Communicate with the IRS throughout the review process
- Evaluate additional tax resolution options if reconsideration is unsuccessful
Proper preparation can improve the clarity of your request and help ensure the IRS receives all relevant supporting information.
Audit Reconsideration for Annapolis Taxpayers
Individuals and businesses throughout Annapolis sometimes discover new documentation only after an audit has been completed. Others may have missed important IRS correspondence because of a change of address, illness, or other circumstances beyond their control.
Whether you live in Eastport, Murray Hill, Parole, Cape St. Claire, or own a business in downtown Annapolis, audit reconsideration may provide another opportunity to resolve an assessment if important information was not previously considered.
The key is acting promptly. The sooner your case is reviewed, the easier it may be to gather records, explain discrepancies, and determine whether reconsideration is the right strategy for your situation.
What Happens If You Ignore an IRS Assessment?
If you do nothing after receiving an IRS assessment, the balance generally remains due and may continue to grow because of penalties and interest.
Over time, the IRS may begin collection actions, which can include:
- Filing a federal tax lien
- Issuing a bank levy
- Garnishing wages
- Offsetting future tax refunds
- Pursuing other authorized collection remedies
If you believe the assessment is incorrect, it’s generally better to explore your options before collection efforts begin or escalate.
Is There a Deadline to Request Audit Reconsideration?
Unlike a traditional IRS appeal, audit reconsideration does not have one universal filing deadline.
However, timing still matters.
The IRS considers several factors when determining whether it will review a request, including whether the tax has already been paid in full, whether the issue has already been decided through another legal process, and whether sufficient supporting documentation is available.
Waiting too long can also make it more difficult to locate records or address collection activity that may already be underway. Reviewing your situation early can help determine whether audit reconsideration is still available.
Common Reasons Audit Reconsideration Is Requested
Taxpayers request audit reconsideration for many different reasons.
Some of the most common include:
- Missing documentation during the original audit
- Newly discovered financial records
- Incorrect income reporting
- Disallowed deductions that can now be substantiated
- Errors involving business expenses
- Misunderstandings related to self-employment income
- Incorrect information reported by third parties
Each case depends on its own facts, making a careful review of the original audit findings an important first step.
Related IRS Tax Resolution Services
Audit reconsideration is just one option for resolving a dispute with the IRS. Depending on your circumstances, you may also benefit from legal guidance involving:
- IRS Audits & Appeals
- Offer in Compromise
- IRS Installment Agreements
- IRS Tax Liens & Tax Levies
- Tax Penalty Relief
- Back Taxes
- IRS Wage Garnishment
Internal links should point to the corresponding service pages on the website.
Frequently Asked Questions
What is IRS audit reconsideration?
Audit reconsideration is a process that allows the IRS to review a completed audit when a taxpayer provides new information or documentation that was not previously considered.
Can I request audit reconsideration if I missed my audit?
Possibly. If you did not attend the original audit or did not receive notice of it, you may qualify to request audit reconsideration, depending on the circumstances of your case.
Does requesting audit reconsideration stop IRS collection efforts?
Not automatically. Collection activity may continue while the IRS reviews your request unless other arrangements or relief apply. An attorney can help evaluate whether additional action is needed to protect your rights.
What documents do I need for audit reconsideration?
The IRS generally requires documentation that supports your position, such as receipts, financial records, bank statements, tax documents, contracts, or other evidence that was not previously reviewed.
Do you help individuals and businesses in Annapolis with audit reconsideration?
Yes. Gabaie & Associates represents both individuals and businesses throughout Annapolis seeking audit reconsideration and other IRS tax resolution services.
Speak With an Annapolis Audit Reconsideration Attorney
Receiving an unfavorable audit result doesn’t always mean you’ve reached the end of your options. If important information wasn’t available during the original examination, audit reconsideration may provide an opportunity to have the IRS review your case again.
Gabaie & Associates helps individuals and businesses evaluate whether audit reconsideration is appropriate, prepare well-supported requests, and pursue practical solutions to resolve outstanding tax issues.
If you’re in Annapolis and believe an IRS audit resulted in an incorrect assessment, contact Gabaie & Associates, LLC today at (410) 358-1500 or visit our Contact Page.
