Audit reconsideration may also be used to reevaluate the results of a prior audit when the taxpayer disagrees with the original determination, and the taxpayer can supply additional documentation which was not considered during the original examination or when the taxpayer believes that a deficiency was incorrectly assessed. A taxpayer might request audit reconsideration because: The taxpayer did not appear for the audit. The taxpayer moved and did not receive the IRS correspondence. The taxpayer disagrees with the assessment from the audit of their return and has additional information to be considered. The taxpayer disagrees with that assessment created under the authority of the Internal Revenue Service code 6020(b) (ASFR SFR). The taxpayer has been denied tax credits such as EITC claimed, during a prior examination.
Audit reconsideration is not available if: The tax payer has already been afforded a reconsideration request and provided no new information. The taxpayer has previously entered into a formal closing agreement with the IRS under code section 7121, using form 906 or form 866. The assessments were made due to a compromise under Internal Revenue Code Section 7122. The taxpayer entered into a “Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax” or “Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax”
The fact that collection action is in progress does not prevent the taxpayer from asking for and obtaining Audit Reconsideration.