IRS Audit Reconsideration for missed tax court deadlines
Audit Reconsideration Process (IRS & State Tax Authorities)
Audit reconsideration is a process that allows taxpayers to request a review of an IRS or state tax agency audit assessment if they believe the findings are incorrect. This process is used when a taxpayer has new evidence, believes there was a miscalculation, or did not originally respond to the audit.
When to Request Audit Reconsideration
You can request an audit reconsideration if:
✅ You did not respond to the original audit notice and now have supporting documents.
✅ You disagree with the amount the IRS or state tax agency assessed.
✅ You have new documentation that was unavailable during the audit.
✅ You believe there was a misapplication of tax law or a processing error.
You cannot request audit reconsideration if:
❌ You already paid the tax liability in full (instead, you must file a Claim for Refund using Form 1040-X).
❌ You signed an IRS closing agreement or offer in compromise.
❌ The U.S. Tax Court or another court has already issued a final decision on your case.
IRS Audit Reconsideration for missed tax court deadlines
