➜ The IRS Mission

Provide America’s taxpayers top quality service 

by helping them understand and meet their tax 

responsibilities and by applying the tax law with 

integrity and fairness to all.

➜ What is Audit Reconsideration?

An Audit Reconsideration is a process used by the 

Internal Revenue Service to help you when you 

disagree with the results of an IRS audit of your tax 

return, or a return created for you by the IRS because 

you did not file a tax return as authorized by the 

Internal Revenue Code 6020(b).

➜ Reasons for a Request

You may request audit reconsideration if you:

 Did not appear for your audit

 Moved and did not receive correspondence from 

the IRS

 Have additional information to present that you 

did not provide during your original audit

 Disagree with the assessment from the audit

➜ Steps to follow to get Audit 

Reconsideration

Step 1:

Review the examination report and attachments to 

determine which items you feel are incorrect. Gather 

the documentation needed to support your position. 

Verify that the supporting documentation is new 

information that has not been presented before and 

ensure that it is for the tax year in question.

Your reconsideration request will be accepted if:

 You submit information that we have not 

considered previously.

 You filed a return after the IRS completed a return 

for you.

 You believe the IRS made a computational or 

processing error in assessing your tax.

 The liability is unpaid or credits are denied.

Note: If you have paid the amount due in full, you 

must file a formal claim (Form 1040X, Amended U.S. 

Individual Income Tax Return).

Step 2:

Make photocopies of the documents gathered above 

and attach to your letter explaining your request for 

reconsideration. Please ensure that you are clear 

as to which changes you want us to consider. Form 

12661, Disputed Issue Verification, is recommended 

to explain the issues you disagree with. If available, 

attach a copy of your examination report, Form 4549, 

along with the new documentation that supports your 

position. Include a daytime and evening telephone 

number and the best time for us to call you.

Please do not send original documents – originals will 

not be returned.

Note: If you are faxing your documents, please 

include your identifying information (i.e., your TIN and 

tax year) on each page you fax. This is to ensure all 

pages are associated with your case.

The IRS will not accept your audit reconsideration 

request if:

 You previously agreed to pay the amount of tax 

you owe by signing an agreement such as a 

Form 906, Closing Agreement; a Compromise 

agreement; or an agreement on Form 870-AD 

with the Appeals office.

 The amount of tax you owe is the result of final 

partnership item adjustments under TEFRA, Tax 

Equity Fiscal Responsibility Act.

 The United States Tax Court, or another court, 

has issued a final determination on your tax 

liability.

Once your documentation is received

We will send you a letter if we need further 

information to reconsider your disputed issue(s).

It is in your best interest to provide complete 

information on each disputed issue. We consider 

each issue separately based on the new information 

that you provide. We will change any adjustment if 

your new information and the tax law support that 

change.

When we receive your documentation, we may 

delay our collection activity. However, we may 

resume collection activity if the documentation is not 

sufficient to support your position and you do not 

respond to any requests for additional information 

within 30 calendar days.

Note: If you currently have an installment agreement, 

you must continue to make payments. You may 

want to refer to Publication 1546, Taxpayer 

Advocate Service - Your Voice at the IRS, if you are 

experiencing economic hardship as a result of a tax 

problem.

We will notify you once we complete our review to 

inform you that:

 We accepted your information. If so, we will 

abate (remove) the tax assessed.

 We accepted your information in part and we will 

partially reduce the tax assessed.

 Your information did not support your claim and 

we are unable to eliminate the tax assessed.

If you agree with the results of the 

reconsideration:

Pay the amount due in full or make other 

arrangements as outlined in the section titled 

“Payment Options”.

If you disagree with the results of the 

reconsideration:

 Request an Appeals Conference,

 Pay the amount due in full and file a formal claim, 

or

 Do nothing. We will send you a bill for the 

amount due.

You have the following rights as a taxpayer:

 The Right to Be Informed

Taxpayers have the right to know what they 

need to do to comply with the tax laws. They 

are entitled to clear explanations of the laws and 

IRS procedures in all tax forms, instructions, 

publications, notices, and correspondence. They 

have the right to be informed of IRS decisions 

about their tax accounts and to receive clear 

explanations of the outcomes.

 The Right to Quality Service

Taxpayers have the right to receive prompt, 

courteous, and professional assistance in their 

dealings with the IRS, to be spoken to in a way 

they can easily understand, to receive clear and 

easily understandable communications from 

the IRS, and to speak to a supervisor about 

inadequate service.

 The Right to Pay No More than the Correct 

Amount of Tax

Taxpayers have the right to pay only the 

amount of tax legally due, including interest 

and penalties, and to have the IRS apply all tax 

payments properly.

 The Right to Challenge the IRS’s Position and 

Be Heard 

Taxpayers have the right to raise objections and 

provide additional documentation in response 

to formal IRS actions or proposed actions, to 

expect that the IRS will consider their timely 

objections and documentation promptly and 

fairly, and to receive a response if the IRS does 

not agree with their position.

 The Right to Appeal an IRS Decision in an 

Independent Forum

Taxpayers are entitled to a fair and impartial 

administrative appeal of most IRS decisions, 

including many penalties, and have the right to 

receive a written response regarding the Office of 

Appeals’ decision. Taxpayers generally have the 

right to take their cases to court.

 The Right to Finality

Taxpayers have the right to know the maximum 

amount of time they have to challenge the IRS’s 

position as well as the maximum amount of 

time the IRS has to audit a particular tax year or 

collect a tax debt. Taxpayers have the right to 

know when the IRS has finished an audit.

 The Right to Privacy

Taxpayers have the right to expect that any IRS 

inquiry, examination, or enforcement action will 

comply with the law and be no more intrusive 

than necessary, and will respect all due process 

rights, including search and seizure protections 

and will provide, where applicable, a collection 

due process hearing.

 The Right to Confidentiality

Taxpayers have the right to expect that any 

information they provide to the IRS will not be 

disclosed unless authorized by the taxpayer 

or by law. Taxpayers have the right to expect 

appropriate action will be taken against 

employees, return preparers, and others who 

wrongfully use or disclose taxpayer return 

information.

 The Right to Retain Representation

Taxpayers have the right to retain an authorized 

representative of their choice to represent 

them in their dealings with the IRS. Taxpayers 

have the right to seek assistance from a Low 

Income Taxpayer Clinic if they cannot afford 

representation.

 The Right to a Fair and Just Tax System

Taxpayers have the right to expect the tax 

system to consider facts and circumstances that 

might affect their underlying liabilities, ability 

to pay, or ability to provide information timely. 

Taxpayers have the right to receive assistance 

from the Taxpayer Advocate Service if they are 

experiencing financial difficulty or if the IRS has 

not resolved their tax issues properly and timely 

through its normal channels.

➜ Payment Options

Pay the full amount now

Make your check or money order payable to “United 

States Treasury” and mail to the address on your bill. 

Write the tax year, your Social Security Number, and 

your phone number on your check or money order.

Payment by Credit or Debit Card

Payment by debit or credit cards is convenient, safe, 

and secure. Individual taxpayers may make credit 

or debit card payments on tax liabilities (including 

installment agreement payments) by phone or 

Internet using major credit cards. These payments 

are made to the United States Treasury through 

authorized credit card service providers.

The service providers charge a convenience fee 

based on the payment amount. You will be informed 

of the convenience fee amount before the credit 

card payment is authorized. You must agree to 

the terms and conditions of the payment including 

acceptance of the convenience fee before the 

transaction is completed. The payment date will be 

the date the charge is authorized. The confirmation 

number provided at the end of the transaction and 

on your account statement will both provide proof of 

payment.

Visit www.irs.gov, Keyword: epay or e-pay, to obtain 

a list of authorized service providers and to obtain 

updated information on card payment options.

The Electronic Federal Tax Payment System 

(EFTPS) The Internal Revenue Service and Financial 

Management Service provide EFTPS free. It is 

convenient, secure, and saves time.

Taxpayers may enroll in EFTPS at www.eftps.gov or 

by completing a form available from EFTPS customer 

service at (800) 555-4477. Once enrolled in EFTPS, 

you can pay all your federal taxes electronically using 

the Internet or phone. You can also make EFTPS 

payments through your local financial institution.
Installment Agreement

An installment agreement (IA) allows you to pay 

your debt in smaller, more manageable amounts. 

Installment agreements generally require equal 

monthly payments. We base the amount and number 

of your installment payments on the amount you owe 

and your ability to pay that amount within the time we 

can legally collect payments from you.

You should be aware, however, that an installment 

agreement is more costly than paying all the taxes you 

owe now. Like revolving credit arrangements, we charge 

interest on the unpaid portion of the debt. Penalties also 

continue to accumulate on installment agreements.

Another cost associated with an installment 

agreement is a user fee. We charge this one-time 

fee to set up the agreement. If you do not meet the 

terms of the agreement throughout the life of the 

agreement, we charge an additional fee to reinstate it.

If you want to pay off your tax debt through an 

installment agreement, visit www.irs.gov and use the 

search engine with keywords “installment agreement” 

or call the number shown on your bill.

If you arrange for an installment agreement, you may 

use any of the following payment methods:

 Personal or business checks, money orders, 

or certified funds (payable to the United States 

Treasury)

 Credit and debit cards

 Payroll deductions your employer takes from 

your salary and regularly sends to IRS

 Electronic transfers (direct debits) from your bank 

account or other similar means

Note: We generally cannot take any collection 

actions affecting your property while we consider 

your request for an installment agreement, while your 

agreement is in effect, for 30 days after we reject your 

request for an agreement or for any period while you 

appeal the rejection.

Offer in Compromise (OIC)

With an OIC, we can accept less than the full amount 

you owe when it is doubtful we will be able to collect 

the entire amount due or if collection action would 

create an economic hardship. In some cases, we 

may accept an Offer in Compromise (OIC), to settle 

an unpaid tax account, including any penalties 

and interest. See Form 656, Offer in Compromise, 

and Form 656-L, Offer in Compromise (Doubt as 

to Liability), which includes necessary forms and 

instructions. In most cases, there is an application 

fee and a required initial payment associated with 

applying for an Offer in Compromise.

Temporarily Delay the Collection Process

If we determine that you can’t pay any of your tax 

debt, we may temporarily delay collection until 

your financial condition improves. You should know 

that if we delay collecting from you, your debt will 

continue to increase until the tax, penalties, and 

interest are paid in full. During a temporary delay, we 

will periodically review your ability to pay. We may 

also file a Notice of Federal Tax Lien, to protect the 

government’s interest in your assets. See Publication 

594, The IRS Collection Process.

Help with Unresolved Tax Problems and Hardships

The Taxpayer Advocate Service can help you if you 

tried unsuccessfully to resolve a problem with the 

IRS. Your local Taxpayer Advocate can offer you 

special help if you have a significant hardship as a 

result of a tax problem. For more information, call tollfree 1-877-777-4778 (1-800-829-4059 for TTY/ TDD) 

or write to the Taxpayer Advocate at the IRS Office 

that last contacted you.

➜ Frequently Asked Questions

1. How long do I have to file for audit 

reconsideration?

An audit reconsideration request can be made 

anytime after an examination assessment has been 

made on your account and the tax remains unpaid.

2. Where do I send my reconsideration request?

All reconsideration requests are first reviewed in 

the IRS campuses listed in this publication. Please 

call one of the toll free numbers for the campus to 

obtain correct address. If a face to face meeting 

is necessary the campus will transfer to the office 

nearest you.

3. Do I need to complete a special form to request 

audit reconsideration?

The IRS doesn’t require you to complete a special 

form, however, Form 12661, Disputed Issue 

Verification, is recommended to explain the issues 

you disagree with.

4. How long will it take before I receive an answer 

to my request?

The IRS strives to timely handle all requests received 

You should expect to hear from us regarding 

your reconsideration request within 30 days after 

submission.

5. Do I need to send proof with my request for 

reconsideration?

Yes. In order to have your case reconsidered, 

documentation must accompany the request.

6. How do I know if the information I sent before 

was considered?

When the examiners provide any explanations to 

you, a list of the documentation that you submitted 

will be included with an explanation as to if it was 

acceptable. If the list doesn’t include the documents 

that you submitted, you may need to resubmit that 

information.

7. Do I need to resend the information previously 

submitted?

Under normal circumstances you do not. If for 

some reason it appears that the IRS didn’t receive 

previously submitted documentation, you may 

resubmit that information.

If you decide to request audit reconsideration, please 

send your request to the address of the IRS campus 

shown on your Examination Report listed below. If 

the office that completed your audit is not listed, call 

the toll free numbers below for the correct address to 

send your request

Andover Campus

Internal Revenue Service 

310 Lowell Street Stop 823 

Andover, MA 01810-0953 

Phone: 1-866-897-0177

Atlanta Campus 

Internal Revenue Service 

4800 Buford Hwy. Stop 54A 

Chamblee, GA 39901

Phone: 1-866-897-0177

Austin Campus 

Internal Revenue Service 

3651 S IH 35 Stop 4103 

Austin, TX 73301

Phone: 1-866-897-0177

Brookhaven Campus

Internal Revenue Service

P.O. Box 9002 Stop 611, Team 406

Holtsville, NY 11742

Phone: 1-866- 897-0161

Cincinnati Campus

Internal Revenue Service CIRSC

P.O. Box 145574 Stop

8202 Covington, KY 45250 

Phone: 1-866-897-0161

Kansas City Campus 

Internal Revenue Service 

P3 Stop 4200

Kansas City, MO 64999 

Phone: 1-866-897-0177

Fresno Campus

Internal Revenue Service

P.O. Box 12067 Stop 82206

Fresno, CA 93776

Phone: 1-866-897-0177

Memphis Campus

Internal Revenue Service

P.O. Box 309011 Stop 8236

Memphis, TN 38130-0911

Phone 1-866-897-0161

Ogden Campus

Internal Revenue Service 

1973 N. Rulon White Blvd. Stop 4440 

Ogden, UT 84404

Phone: 1-866-897-0161

Philadelphia Campus 

Internal Revenue Service Exam 

Recon, M/S 4-E08-141 

2970 Market Street

Philadelphia, PA 19104

Phone: 1-866-897-0161

What You Should Know About

The Audit 

Reconsideration 

Process

Publication 3598 (Rev. 11-2023) Catalog Number 29542P Department of the Treasury Internal Revenue Service publish.no.irs.gov