Understanding Your IRS Audit Reconsideration: A Sample Letter Guide

[Your Name] [Your Address] [Your City, State, Zip Code] [Your Social Security Number or Taxpayer Identification Number] [Your Phone Number] [Your Email Address] [Date] Internal Revenue Service [Address of the IRS office that handled the audit] [City, State, Zip Code] Subject: Request for Audit Reconsideration - Tax Year [Year] - Audit Case Number [Case Number] Dear Sir or Madam, I am writing to formally request a reconsideration of the tax assessment resulting from the audit of my federal income tax return for the tax year [Year]. My Social Security Number is [Your SSN]. The audit was conducted by Revenue Agent [Agent's Name, if known] and concluded on [Date of Audit Conclusion]. The notice of deficiency I received is dated [Date of Notice]. I believe there was an error in the calculation of my tax liability. Specifically, upon reviewing the audit findings and my records, I have identified that the IRS incorrectly applied [Explain the specific calculation error clearly and concisely. For example: "the standard deduction instead of the itemized deductions I had elected," or "a tax rate higher than applicable to my income bracket," or "penalties and interest that were not warranted based on the circumstances."]. Attached to this letter are the following supporting documents:

• A copy of the IRS audit report and notice of deficiency.
• [List specific documents supporting your claim, e.g., "Amended Schedule A showing my itemized deductions," "Tax tables for the relevant year," "Documentation proving the correct tax rate applicable."].

I kindly request that you re-examine my tax return and the audit findings with these corrected calculations and supporting documentation in mind. I am confident that a review will show a discrepancy in the amount of tax assessed. I am available to discuss this matter further and provide any additional information you may require. You can reach me by phone at [Your Phone Number] or by email at [Your Email Address]. Thank you for your time and attention to this important matter. Sincerely, [Your Signature] [Your Typed Name]

[Your Name] [Your Address] [Your City, State, Zip Code] [Your Social Security Number or Taxpayer Identification Number] [Your Phone Number] [Your Email Address] [Date] Internal Revenue Service [Address of the IRS office that handled the audit] [City, State, Zip Code] Subject: Request for Audit Reconsideration - Tax Year [Year] - Audit Case Number [Case Number] - New Information Provided Dear Sir or Madam, This letter is a formal request for reconsideration of the audit findings for my federal income tax return for the tax year [Year]. My Social Security Number is [Your SSN]. The audit concluded on [Date of Audit Conclusion]. During the original audit, I may not have been able to present all relevant information that would have clarified my tax situation. Since the conclusion of the audit, I have discovered and gathered additional documentation that I believe is crucial for an accurate assessment. This information was not previously provided due to [Explain briefly why the information was not provided, e.g., "an oversight on my part," "difficulty in locating the documents at the time," "it was inadvertently misplaced."]. The new information I wish to submit includes:

1. [Describe the first piece of new information and its relevance. For example: "Receipts for business expenses totaling $[Amount] that were not previously submitted."].
2. [Describe the second piece of new information and its relevance. For example: "Statements from [Bank Name] confirming the source of income reported."].
3. [Describe any other new information.].

Attached are copies of these newly discovered documents for your review:

• [List the specific documents you are attaching, e.g., "Copies of receipts for business expenses," "Bank statements from [Bank Name]," "Cancelled checks."].

I request that the IRS reconsider the audit outcome in light of this new evidence. I believe this information will demonstrate that the original assessment was not accurate. Please contact me at [Your Phone Number] or [Your Email Address] if you have any questions or require further clarification. Sincerely, [Your Signature] [Your Typed Name]

[Your Name] [Your Address] [Your City, State, Zip Code] [Your Social Security Number or Taxpayer Identification Number] [Your Phone Number] [Your Email Address] [Date] Internal Revenue Service [Address of the IRS office that handled the audit] [City, State, Zip Code] Subject: Request for Audit Reconsideration - Tax Year [Year] - Audit Case Number [Case Number] - Potential Misapplication of Tax Law Dear Sir or Madam, I am writing to formally request a reconsideration of the audit findings for my federal income tax return for the tax year [Year]. My Social Security Number is [Your SSN]. The audit was conducted by Revenue Agent [Agent's Name, if known] and concluded on [Date of Audit Conclusion]. I respectfully believe that the interpretation and application of [Specific Tax Law or Regulation, e.g., "Section 179 of the Internal Revenue Code regarding depreciation," "the rules for claiming dependent credits," "the classification of independent contractors"] during my audit may have been incorrect. While I respect the auditor's expertise, upon further research and consultation, I believe there is an alternative interpretation that would result in a different tax outcome. My understanding of the relevant tax law, [Cite the specific IRS code section or publication, e.g., "Internal Revenue Code Section X," "IRS Publication Y"], leads me to believe that [Clearly explain your interpretation and how it differs from the IRS's. For example: "the equipment purchased should have been fully expensed under Section 179, as it meets all the qualifying criteria," or "my childcare provider met the definition of a qualifying individual for the credit, despite the auditor's concerns about XYZ."]. To support my position, I have attached the following:

• A copy of the IRS audit report and notice of deficiency.
• Copies of relevant IRS publications or tax code sections.
• [Any other supporting documentation, e.g., "Letters from my tax professional," "Legal opinions."].

I kindly request that you review the audit findings in light of this potential misinterpretation of the applicable tax laws. I am hopeful that a re-evaluation will lead to a revised and accurate tax assessment. I am available to discuss this matter at your convenience. Please feel free to contact me at [Your Phone Number] or [Your Email Address]. Sincerely, [Your Signature] [Your Typed Name]

[Your Name] [Your Address] [Your City, State, Zip Code] [Your Social Security Number or Taxpayer Identification Number] [Your Phone Number] [Your Email Address] [Date] Internal Revenue Service [Address of the IRS office that handled the audit] [City, State, Zip Code] Subject: Request for Audit Reconsideration - Tax Year [Year] - Audit Case Number [Case Number] - Factual Error in Audit Report Dear Sir or Madam, I am writing to request a reconsideration of the audit findings concerning my federal income tax return for the tax year [Year]. My Social Security Number is [Your SSN]. The audit was conducted by Revenue Agent [Agent's Name, if known] and concluded on [Date of Audit Conclusion]. Upon careful review of the audit report, I have identified a factual error that directly impacts the assessment. Specifically, the report states [Quote or accurately describe the incorrect statement from the audit report. For example: "that I claimed a deduction for $[Amount] for [Specific Expense], when in fact the deduction claimed was $[Amount] for [Correct Expense]."]. This discrepancy is not a matter of interpretation but a simple factual mistake in the report. To correct this error, please refer to the following:

• The original tax return filed for the tax year [Year].
• My accounting records, which clearly show [Describe what your records support. For example: "the correct amount of the deduction for [Correct Expense]."].

Attached are copies of the following documents to substantiate the correct facts:

• The original IRS audit report.
• My original tax return for the tax year [Year].
• [Any other relevant documentation, e.g., "Invoices for the correct expense," "Bank statements showing the transaction."].

I kindly ask that you amend the audit findings to reflect the correct factual information. I believe this correction will lead to a significant adjustment in the tax liability assessed. I am available to discuss this matter further and can be reached at [Your Phone Number] or [Your Email Address]. Sincerely, [Your Signature] [Your Typed Name]

[Your Name] [Your Address] [Your City, State, Zip Code] [Your Social Security Number or Taxpayer Identification Number] [Your Phone Number] [Your Email Address] [Date] Internal Revenue Service [Address of the IRS office that handled the audit] [City, State, Zip Code] Subject: Request for Audit Reconsideration - Tax Year [Year] - Audit Case Number [Case Number] - Presentation of New Evidence Dear Sir or Madam, I am writing to request a reconsideration of the audit findings for my federal income tax return for the tax year [Year]. My Social Security Number is [Your SSN]. The audit concluded on [Date of Audit Conclusion]. Since the conclusion of the audit, I have obtained new evidence that was not available or presented during the original examination. This evidence is critical to a correct assessment of my tax liability and was discovered on [Date of Discovery, if applicable] due to [Briefly explain how you came to possess this new evidence. For example: "a recent court ruling," "an updated assessment from a third party," "the retrieval of lost documents."]. The new evidence consists of:

Description of Evidence	Relevance to Audit
[Describe the first piece of evidence. For example: "A corrected W-2 form from my former employer, [Employer Name]."]	This W-2 shows a revised income amount that is $[Amount] lower than what was originally reported and audited.
[Describe the second piece of evidence. For example: "An affidavit from [Witness Name] confirming [Key Fact]."]	This affidavit supports my claim regarding [Explain how it supports your claim.].

I have attached copies of this new evidence for your review:

• [List the specific new evidence documents being attached.].

I believe that this newly presented evidence will significantly alter the outcome of the audit and reduce my tax liability. I respectfully request that the IRS reopen my case to consider this information. Please contact me at [Your Phone Number] or [Your Email Address] if you require any further details. Sincerely, [Your Signature] [Your Typed Name]

[Your Name] [Your Address] [Your City, State, Zip Code] [Your Social Security Number or Taxpayer Identification Number] [Your Phone Number] [Your Email Address] [Date] Internal Revenue Service [Address of the IRS office that handled the audit] [City, State, Zip Code] Subject: Request for Audit Reconsideration - Tax Year [Year] - Audit Case Number [Case Number] - Incorrect Treatment of Income Exclusion Dear Sir or Madam, I am formally requesting a reconsideration of the audit findings for my federal income tax return for the tax year [Year]. My Social Security Number is [Your SSN]. The audit concluded on [Date of Audit Conclusion]. I believe there was an error in how certain income was treated during the audit. Specifically, the IRS determined that [Describe the income the IRS considered taxable. For example: "the funds I received from [Source] were taxable income," or "my unemployment benefits were fully taxable."]. However, I believe this income should have been excluded from taxation under [Cite the relevant tax law or regulation, e.g., "Section 121 of the Internal Revenue Code concerning the sale of a principal residence," "the provisions for certain types of grants or scholarships."]. During the audit, I may not have fully articulated or provided all the necessary documentation to support the exclusion of this income. Upon further review and gathering of relevant information, I am now able to demonstrate why this income should be considered tax-exempt. The supporting documentation I am providing includes:

• [List the documents that support the exclusion of income, e.g., "Documentation confirming the funds were a gift," "A copy of the scholarship award letter with terms," "Proof that the sale of my principal residence met the exclusion requirements."].

I respectfully request that the IRS reconsider this aspect of the audit and apply the correct tax treatment for this income. I am confident that with this additional information, the tax assessment will be revised. Please feel free to contact me at [Your Phone Number] or [Your Email Address] to discuss this matter further. Sincerely, [Your Signature] [Your Typed Name]

[Your Name] [Your Address] [Your City, State, Zip Code] [Your Social Security Number or Taxpayer Identification Number] [Your Phone Number] [Your Email Address] [Date] Internal Revenue Service [Address of the IRS office that handled the audit] [City, State, Zip Code] Subject: Request for Audit Reconsideration - Tax Year [Year] - Audit Case Number [Case Number] - Disputed Claims for Dependents/Credits Dear Sir or Madam, I am writing to formally request a reconsideration of the audit findings for my federal income tax return for the tax year [Year]. My Social Security Number is [Your SSN]. The audit concluded on [Date of Audit Conclusion]. I believe there was a misunderstanding or misapplication of the rules regarding my claims for dependents and tax credits during the audit. Specifically, the audit disallowed [Specify the disallowed dependents or credits. For example: "my claim for the Child Tax Credit for my daughter, [Daughter's Name]," or "my eligibility for the Earned Income Tax Credit."]. I believe I met all the necessary requirements for these claims. The audit may not have fully considered [Explain why you believe the claims are valid and what might have been overlooked. For example: "the documentation I provided for my daughter's residency and dependency," or "the specific income and household composition requirements for the EITC."]. To support my continued eligibility for these dependents and credits, I have gathered the following:

• [List documents that support your claims, e.g., "Birth certificate of [Daughter's Name]," "School enrollment records," "Proof of residency," "Documents detailing my income and household expenses."].

I respectfully request that the IRS re-examine my case with this additional information in mind. I am confident that upon review, my eligibility for these dependents and credits will be re-established. I am available to discuss this matter at your earliest convenience. Please contact me at [Your Phone Number] or [Your Email Address]. Sincerely, [Your Signature] [Your Typed Name]