Often, yes. If the IRS has assessed tax from an audit and the balance is still unpaid, you can ask for audit reconsideration: a review of the assessment based on information the IRS has not considered before. If you have already paid, the route is a refund claim instead, and some closed audits, such as those settled by a closing agreement or decided by a court, cannot be reopened this way.
Audit reconsideration exists for people who missed the audit, never received the letters, or found the records later. It is a separate process from an appeal. This page explains who qualifies, what to send and what happens next, as part of Kathryn Meyer's guidance on IRS audits and examinations.
What is audit reconsideration?
IRS Publication 3598 describes it as a process to help you when you disagree with the results of an IRS audit of your return, or with a return the IRS prepared for you under section 6020(b) because you did not file. The IRS lists four common reasons to ask:
- you did not appear for the audit;
- you moved and did not receive the IRS's letters;
- you have information you did not provide during the audit; or
- you disagree with the assessment from the audit.
According to the publication, a request can be made any time after an examination assessment has been made on your account, as long as the tax remains unpaid.
When will the IRS accept a request, and when will it refuse?
| The IRS will consider a request if | The IRS will not accept a request if |
|---|---|
| You submit information it has not considered before | You agreed to the amount by signing a closing agreement (Form 906), a compromise agreement, or an Appeals agreement on Form 870-AD |
| You filed your own return after the IRS prepared one for you | The U.S. Tax Court or another court has issued a final determination of the liability |
| You believe the IRS made a computation or processing error | The tax results from final partnership item adjustments under the older TEFRA partnership rules |
| The liability is unpaid, or credits were denied | You have already paid in full (Publication 3598 says to file a formal claim, such as Form 1040-X, instead) |
The point that matters most is "new." The IRS asks you to confirm that your documents were not presented before; records the IRS never saw are what make a request worth considering.
How do you request it?
- Review the examination report and its attachments, and list the items you believe are wrong.
- Gather documentation for each of those items, and confirm that it is new and for the right tax year.
- Write a letter explaining the request, clearly identifying the changes you want considered. The IRS recommends Form 12661, Disputed Issue Verification, though no special form is required.
- Attach a copy of the examination report (Form 4549) if you have it, with photocopies of the new documents. Do not send originals; they will not be returned.
- Include a daytime and evening phone number and the best time to reach you, and send the request to the IRS campus shown on your examination report. If that office is not listed in Publication 3598, call the toll-free numbers it gives for the correct address.
The IRS says you should expect to hear back within about 30 days of your submission, and it may ask for more information. It considers each disputed issue separately and will change any adjustment the new information and the tax law support.
What happens to collection while the IRS reviews it?
When the IRS receives your documentation, it may delay collection activity. It may resume collection if the documentation is not enough to support your position and you do not answer a request for more information within 30 calendar days. If you are on an installment agreement, keep making the payments while the request is pending. The broader collection options are covered under IRS collections and enforcement.
What are the possible results?
- Accepted: the IRS abates (removes) the tax it assessed.
- Accepted in part: the IRS partially reduces the assessment.
- Not accepted: your information did not support the claim, and the assessment stands.
If you disagree with the result, Publication 3598 lists three options: request an Appeals conference, pay the amount due in full and file a formal claim for refund, or do nothing and receive a bill. For how Appeals handles a dispute, see what happens at an IRS Appeals conference.
What if you have already paid?
Audit reconsideration is for unpaid assessments. Once you have paid, the way to get money back is a claim for refund. Section 6511 generally requires the claim within three years from when the return was filed or two years from when the tax was paid, whichever is later, and limits how much can be refunded to tax paid within set look-back periods. Missing that window ends the right to a refund, so the date matters as much as the evidence.
Another route exists when the dispute is about whether you owe the tax at all: an offer in compromise based on doubt as to liability, filed on Form 656-L, for a genuine dispute about the existence or amount of the liability.
Is reconsideration better than appealing on time?
No. Reconsideration is a safety net, not a substitute for the deadlines that come earlier. During an audit, the time to put evidence in the record is before the examination report is final, and the IRS 30-day letter and a later notice of deficiency carry appeal and Tax Court rights that reconsideration does not replace. If those windows are still open, they usually deserve attention first.
What changes the answer
- Whether the balance is paid. Unpaid: reconsideration. Paid in full: a formal claim for refund, which has its own deadline under section 6511.
- How the case ended. A closing agreement, a compromise, a Form 870-AD Appeals agreement or a final court decision closes this door (Publication 3598).
- Whether the information is new. Records the IRS already considered will not reopen the case; records it never saw can.
- Whether you ever had a chance to dispute the tax. If you did not receive a notice of deficiency or otherwise have an opportunity to dispute the liability, section 6330(c)(2)(B) lets you challenge the amount itself in a Collection Due Process hearing when a levy or lien notice gives you that right.
- Whether a Tax Court deadline is still open. If a notice of deficiency was issued recently, the 90-day petition period comes first; see what to do when you receive a notice of deficiency. If that period has already passed, the options are compared in what to do if you missed the 90-day Tax Court deadline.
- Whether the return was prepared by the IRS. Filing your own return after the IRS prepared one under section 6020(b) is one of the situations the IRS will consider.
For example: the audit letters went to an old address
For example, suppose a taxpayer moved in 2025 and never received the audit letters for her 2023 return. The IRS disallowed her business expenses for lack of records and assessed the tax, and she learned of it from a balance-due notice. She has not paid. Because she has receipts and bank records the examiner never saw, she fits two of the reasons Publication 3598 lists: she moved and did not receive the letters, and she has information she did not provide. She sends Form 12661 with a copy of the examination report and photocopies of the records, organized by disputed item, to the campus on her report. If she is on an installment agreement, she keeps paying while the request is reviewed. The IRS would then accept, partly accept or reject the request item by item. This is a hypothetical, not a real case.
Common mistakes with reconsideration
- Resending what the IRS already has. The request turns on new information.
- Paying first and then asking for reconsideration. Once paid, the route is a refund claim with a deadline.
- Sending originals. Publication 3598 says they will not be returned.
- Being vague about what should change. List each disputed adjustment and the document that answers it.
- Letting an installment agreement lapse while waiting. Payments must continue during the review.
- Ignoring a follow-up request. Collection may resume if you do not answer within 30 calendar days.
What to do this week
- Find the examination report (Form 4549) or request a copy, and list the adjustments you dispute.
- Check whether the balance is paid, partly paid or unpaid, and whether a notice of deficiency or levy notice has arrived recently.
- Gather the records for each disputed item and confirm the IRS has not seen them; our audit consultation checklist helps organize them.
- Complete Form 12661 or write a letter that ties each record to an adjustment.
- Send copies to the campus shown on the report and keep proof of delivery.
Frequently asked questions
Is there a deadline to ask for audit reconsideration?
No fixed deadline. Publication 3598 says a request can be made any time after an examination assessment is made, as long as the tax remains unpaid.
How do you know whether the IRS considered your earlier documents?
Publication 3598 says the examiner's explanation includes a list of the documents you submitted and whether each was acceptable. If something you sent is not on the list, you may need to send it again.
Can you meet with someone in person?
Requests are first reviewed at an IRS campus. Publication 3598 says that if a face-to-face meeting is necessary, the campus will transfer the case to the nearest office.
Can a payment plan or hardship status run at the same time?
Yes. An existing installment agreement continues, and the options are compared in IRS payment plan options. If you cannot pay anything, see what currently not collectible status means.
What if the IRS still disagrees after reconsideration?
Publication 3598 lists three options: request an Appeals conference, pay in full and file a formal claim for refund, or do nothing and receive a bill.
Who can help if the debt is causing hardship?
Publication 3598 points to the Taxpayer Advocate Service for taxpayers with a significant hardship caused by a tax problem or who could not resolve it through normal channels.
Reopening an audit with counsel
A reconsideration request succeeds or fails on whether the new documents answer the specific adjustments in the report. Kathryn Meyer can review the examination report, identify which items the new records actually change, and prepare the request. Contact the firm or call (571) 560-8674 to discuss your situation.