Audit Reconsideration Request

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Have you undergone an IRS audit and are unhappy with the results?  Have you missed the deadline for an IRS Appeal or the ability to protest in Tax Court?  Is the IRS collecting a tax for which you are not responsible?

Believe it or not, you may not need to pay that tax and we can help.

There is Hope

Internal Revenue Code § 6404 (a) allows the IRS to abate any assessment of tax and applicable interest and/or penalties if the assessment is excessive, erroneously or illegally made, or made after the statute of limitations has expired. If an erroneous assessment has been made and you have not paid it, under certain circumstances the IRS may accept a request for audit reconsideration.


The Internal Revenue Manual 4.13.1.4 explains the procedures the IRS must follow when evaluating an audit reconsideration request. The IRS is instructed to accept an audit reconsideration request in the following circumstances:
  1. The taxpayer must have filed a tax return.
  2. The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.
  3. The taxpayer must identify which adjustments he/she is disputing.
  4. The taxpayer must provide additional information not considered during the original examination.

We Can Help

We will obtain the auditor’s file under the Freedom of Information Act and review how the auditor came to their decision regarding your IRS tax debt.  Next, we will analyze the legal and tax issues pertaining to the audit and decide whether you should appeal the decision.

If an appeal is proper, we will draft an audit reconsideration request seeking the abatement of the excessive tax.  In our request, we will specifically detail why you were deprived of the ability to submit data and appeal the original audit decision.  Finally, we will illustrate how the data would have reduced your tax if presented at the time of audit.

Understanding the legal and tax issues surrounding an audit requires the legal skill of an IRS tax attorney.  An IRS tax lawyer can help you appeal an IRS decision and possibly change the result of an IRS assessment.

Contact Us Today

New Jersey tax lawyer Todd S. Unger has handled tax controversy cases just like yours for people and businesses all over the state. He will help you gather the necessary financial information, complete the IRS documentation, and negotiate a resolution that works for you or your business. Contact our NJ law firm today at (877) 544-4743 for a FREE no-obligation, confidential consultation to discuss your back taxes and potential solutions.

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