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Filing an audit reconsideration request

On Behalf of | Jun 13, 2019 | Tax Controversies

Getting the IRS to change its decision regarding how much a particular Massachusetts resident owes in taxes is not an easy task. The taxpayer must provide compelling reasons for the agency to approve an audit reconsideration request. In order to even get such a request past the first layer of review, it must meet certain criteria.

For instance, the reason for the reconsideration must fall into one of four categories. If a Massachusetts resident did not attend the audit or did not receive IRS communications regarding the audit due to a move, the IRS may grant the request for reconsideration. The other reasons why a request may be granted is if the taxpayers disagrees with the assessment or has additional information not available to the IRS during the first audit.

If the circumstances meet one of these four criteria, a request may be submitted. Once past this threshold, the taxpayer will then need to provide the information missing from the audit and prove a return was filed either by the individual or the IRS. If the taxpayer believes the agency made a computational error that resulted in an incorrect assessment, he or she will need to provide evidence backing up that contention. If the agency denied certain credits or the individual’s alleged liability remains unpaid, the agency may grant the request for reconsideration.

It may not be difficult to prove the reason for an audit reconsideration request, but providing the IRS with the right evidence that could change the assessment could prove challenging. The agency tends to stand behind its decisions unless a compelling reason is provided for it to change them. For this reason, it would probably not be a good idea to enter into this process without experienced assistance.


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