Audit Reconsideration

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If you have just been audited by the IRS, but you disagree with the results, what can you do?

Audit Reconsideration.

You have the ability to submit an audit reconsideration to the IRS . This is the process the IRS uses when you disagree with the amount of tax you have been assessed after an audit, or when you disagree with the amount of tax the IRS says you owe when you have not filed a tax return.

As you might expect there are steps you must follow. Here they are:

Your tax returns must be filed.

You need to get a copy of the audit report and fill out form 4595 (income tax discrepancy adjustment) or form 1902-B (report of individual income tax examination changes)

Notify the IRS of any changes you are proposing.

Attach the examination findings and any documents which support your position.

You will be successful if the information you provide and the tax law support your position.


IRS will not accept your audit reconsideration if you have already signed a Closing agreement or a Compromise agreement or form 870-AD or the courts have issued a final determination on your tax liability.

The IRS will accept your audit reconsideration if you file a tax return to replace the one they filed for you or if you provide them with information they had not previously considered and if errors were made by the IRS in computing or processing your assessment.