IRS Audit Reconsideration — Reopen a Closed IRS Audit
If the IRS completed an audit and assessed additional tax, you may request reconsideration if you now have documentation that was not previously reviewed.
This system provides structured documentation templates and procedural guidance to prepare and submit an Audit Reconsideration request.
What This System Does
• Helps determine eligibility for audit reconsideration
• Provides structured record assembly guidance
• Includes submission cover sheet template
• Includes proof-of-submission tracking log
• Organizes documentation for review
What This System Does Not Do
• It is not a Tax Court petition
• It is not a Collection Due Process hearing
• It is not representation
• It does not guarantee adjustment of assessed tax
This is a documentation preparation system.
Included in This Package
• Audit Reconsideration overview guide
• Eligibility checklist
• Corrected record assembly guide
• Submission cover sheet template (DOCX)
• Proof-of-submission log (Excel)
• Scope & limits protection document
UNDERREPORTED INCOME
CP2000
Proposed tax adjustment due to income mismatch.
View Guide →
EARLY BALANCE DUE
CP14, CP501, CP503
Initial collection notices requesting payment or clarification.
View Guide →
STATUTORY DEFICIENCY
90-Day Notice
Formal right to petition Tax Court.
View Guide →
INTENT TO LEVY
CP504
Warning of potential asset or refund seizure.
View Guide →
REFUND REVIEW
CP75 / 5071C
Refund held pending verification or identity confirmation.
View Guide →
FINAL LEVY NOTICE
CP90 / LT11 / CP297
Final notice before enforced collection actions begin.
View Guide →
CDP HEARING
Form 12153
Collection Due Process request to halt enforcement while under review.
View Guide →