If you've received an audit notice from the IRS and disagree with the results, you may have options beyond filing an appeal. Audit reconsideration is a process that allows taxpayers in Apple Valley, Victorville, Hesperia, and the High Desert to request the IRS to reconsider an audit decision when new information becomes available or when the IRS made an error. Understanding this process can help you resolve your tax issues more effectively.
💼 Need Help with Audit Reconsideration?
Audit reconsideration requires specific documentation and procedures. Our tax professionals in Apple Valley and Victorville can help you prepare a successful reconsideration request. Request a free consultation today!
Free Consultation RequestWhat is Audit Reconsideration?
Audit reconsideration is an IRS procedure that allows you to request a review of an audit decision when:
- You have new information that wasn't available during the audit
- The IRS made an error in the audit
- You didn't respond to the audit notice (and now want to)
- You believe the audit assessment is incorrect
Unlike an appeal, which goes to the IRS Appeals Office, audit reconsideration is handled by the same IRS office that conducted the original audit. This can sometimes be faster and less formal than the appeals process.
When Can You Request Audit Reconsideration?
1. New Information Available
If you have documents or information that wasn't available during the original audit:
- Receipts or invoices you couldn't find before
- Bank statements that support your position
- Witness statements or affidavits
- Expert opinions or appraisals
- Other documentation that changes the audit outcome
2. IRS Error
If the IRS made a mistake during the audit:
- Mathematical errors
- Misapplication of tax law
- Failure to consider all evidence
- Procedural errors
3. You Didn't Respond to the Audit
If you received an audit notice but didn't respond (resulting in a default assessment):
- You can request reconsideration if you have a valid reason
- You must provide the requested information
- You must show you had a reasonable cause for not responding
4. Assessment is Incorrect
If you believe the audit assessment is wrong:
- You can provide additional documentation
- You can explain why the assessment is incorrect
- You can request a review of specific items
💡 Important Timing
You can request audit reconsideration at any time, even if the statute of limitations has expired for the tax year in question. However, it's best to act quickly while records are fresh and while you still have time to gather documentation.
When Can't You Request Audit Reconsideration?
Audit reconsideration is NOT available if:
- You've already filed a petition with the Tax Court
- The case is already in Appeals
- You've already paid the tax and are seeking a refund (use Form 1040-X instead)
- The assessment is based on a final court decision
- You're simply disagreeing without new information
How to Request Audit Reconsideration
Step 1: Gather Your Documentation
Before requesting reconsideration, gather:
- All documents that support your position
- The original audit report or notice
- Any correspondence with the IRS
- New evidence that wasn't available during the audit
- A clear explanation of why reconsideration is warranted
Step 2: Write a Reconsideration Request
Your request should include:
- Tax Year: Clearly identify the tax year in question
- Reason: Explain why you're requesting reconsideration
- New Information: Describe any new information you're providing
- Supporting Documents: Attach all relevant documentation
- Contact Information: Your name, address, phone, and SSN
Step 3: Submit to the Correct IRS Office
Send your request to:
- The IRS office that conducted the original audit, OR
- The IRS office shown on your audit notice
- For High Desert taxpayers, this is typically the San Bernardino IRS office
⚠️ Professional Help Recommended
Audit reconsideration requests require specific formatting and documentation. Working with a tax professional in Apple Valley or Victorville can significantly improve your chances of success. They understand what the IRS needs to see and how to present your case effectively.
What Happens After You Request Reconsideration?
1. IRS Review
The IRS will review your request and documentation:
- They may request additional information
- They may contact you for clarification
- They may schedule a meeting or phone call
- The review process can take several months
2. Possible Outcomes
- Full Reconsideration: IRS agrees with you and removes/adjusts the assessment
- Partial Reconsideration: IRS adjusts some items but not others
- No Change: IRS maintains the original assessment
- Additional Assessment: Rarely, the IRS may find additional issues
3. Notification
The IRS will notify you of their decision:
- You'll receive a written notice
- The notice will explain the decision
- If you disagree, you can appeal
Common Scenarios for High Desert Taxpayers
Scenario 1: Missing Receipts
You were audited and couldn't find receipts for business expenses. Later, you find them:
- You can request reconsideration with the new receipts
- Provide a clear explanation of why they weren't available before
- Organize receipts by category and date
Scenario 2: IRS Misunderstood Your Business
The IRS auditor didn't understand your High Desert business operations:
- You can provide additional explanation
- Include business records that clarify operations
- Provide industry-specific information if relevant
Scenario 3: You Didn't Respond
You received an audit notice but didn't respond, resulting in a default assessment:
- You can request reconsideration if you have a valid reason
- Explain why you didn't respond (illness, didn't receive notice, etc.)
- Provide all requested documentation
Tips for a Successful Reconsideration Request
- Be Thorough: Include all relevant documentation
- Be Clear: Explain your position clearly and concisely
- Be Organized: Organize documents logically
- Be Timely: Respond to IRS requests promptly
- Be Professional: Maintain a professional tone
- Get Help: Consider professional representation
Alternatives to Audit Reconsideration
If audit reconsideration isn't appropriate, consider:
- IRS Appeals: Formal appeal to the IRS Appeals Office
- Tax Court: File a petition with the U.S. Tax Court
- Amended Return: If you've paid, file Form 1040-X for a refund
- Collection Due Process: If collection has started
Local Resources for High Desert Taxpayers
- San Bernardino IRS Office: 290 North D Street, San Bernardino, CA 92401
- IRS Phone: 1-800-829-1040
- Taxpayer Advocate Service: For help resolving tax problems
- Local Tax Professionals: In Apple Valley, Victorville, and Hesperia
📞 Get Professional Help with Audit Reconsideration
If you need help with audit reconsideration in Victorville, Apple Valley, Hesperia, or anywhere in the High Desert, our tax professionals can guide you through the process. We understand what the IRS needs to see and can help you prepare a successful request. Call us today or request a free consultation!
Call (760) 249-7680Conclusion
Audit reconsideration is a valuable option for High Desert taxpayers in Apple Valley, Victorville, and Hesperia who disagree with an IRS audit result. Whether you have new information, believe the IRS made an error, or didn't respond to the original audit, reconsideration may be an option.
However, the process requires specific documentation and procedures. Working with a tax professional in Apple Valley or Victorville can significantly improve your chances of success. Our tax experts understand the audit reconsideration process and can help you prepare a compelling request that gives you the best chance of a favorable outcome.
