When an Audit deficiency is assessed by the Internal Revenue Service and the Taxpayer is not in agreement with the assessment he or she may have the opportunity for an Audit Reconsideration. There are several reasons that a Taxpayer may request an Audit Reconsideration:
- The Taxpayer did not appear at the Audit.
- The Taxpayer’s address changed since the original return was filed, and the deficiency notice was not sent to the Taxpayer’s new address.
- The Taxpayer disagrees with the assessment from the Audit of his or her return and has additional information to be considered.
In order to request an Audit Reconsideration the Taxpayer must have filed the return in question, and the relevant assessment must remain unpaid. The Internal Revenue Service will not grant an Audit Reconsideration where the Taxpayer has already been afforded a reconsideration request and did not provide any additional information with his or her current request that would change the Audit results. Additionally, Audit Reconsideration will not be granted where the Tax Court, or another court, has issued a final determination on the Taxpayer’s liability.