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What is the IRS audit reconsideration?

By March 29, 2016 No Comments


Alistar Nevius, in a recent article published in the Journal of Accountancy, discusses how taxpayers can resolve an IRS dispute through audit reconsideration.

What is audit reconsideration?

According to the IRS, audit reconsideration is “the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed.”

Nevius articulates that the goals of audit reconsideration are to ensure:

  1. The amount of assessed tax is correct;
  2. The collection process is suspended while the reconsideration request is being considered;
  3. That procedures support the abatement of assessments in appropriate situations; and
  4. That cases are handled in a consistent manner.

For more information on audit reconsideration or how to request audit reconsideration, please read the full referenced article, or contact Brian McFarren at (231) 726-5880 or

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