An official website of the U.S. 
Request an Audit Reconsideration:
A Process that reopens your IRS audit. In any of the four situations below, you can request an audit reconsideration
- You have new information to show the IRS about the audit of your income or expenses.
- You disagree with the tax the IRS says you owe.
- You never appeared for the audit appointment or sent the IRS your information.
- You moved and never got the IRS’s audit report.
You can’t request reconsideration if:
- You’ve already paid the full amount you owe. In that case, you must file a formal claim for refund with an IRS Form 1040X, Amended U.S. Individual Income Tax Return.
- You previously agreed to pay the amount you owe by signing an agreement such as an IRS Form 906, Closing Agreement; an offer in compromise agreement; or an agreement on IRS Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment, with the Office of Appeals.
- The United States Tax Court, or another court, has issued a final determination that you owe the tax.
For partnerships, you can’t request audit reconsideration on an issue that has been finally determined through an IRS administrative adjustment or under an agreement with the IRS.
