Audit reconsideration asks the IRS to reevaluate an assessed examination adjustment, usually when information was not previously considered. An amended return changes a taxpayer-filed return and may function as a refund claim. Neither replaces a live appeal or Tax Court deadline.

Desk with paperwork Desk with paperwork Sometimes the IRS closes an audit with changes you never agreed to. Maybe you didn’t respond to the examination report. Maybe you missed the 30-day letter deadline. Maybe the IRS assessed tax based on a substitute for return (SFR) because you never filed. In any of these situations, the assessment stands — but you may have a path to reopen it through an audit reconsideration. What Audit Reconsideration Is An audit reconsideration is a p