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Audit Reconsiderations

What is an Audit Reconsideration?

The IRS doesn't always get it right during their audits. If you have been notified that your tax returns for a previous year have been audited, or have undergone a personal audit and received an unfavorable ruling, you have the right to challenge the finding through a formal process known as an audit reconsideration. They do not have to accept these arguments, so it is important to have a good legal argument prepared by a Tax Lawyer.

If successful, the tax liability will be adjusted accordingly by the IRS. A taxpayer may request that the matter be sent (back) to the examination function for a redetermination of the liability, even after receiving a collection notice. This is accomplished by simply making a written request to the service employee handling the matter, indicating that one of the circumstances for doing so applies. It should be mentioned that the IRS is not required to suspend collection activity while the audit reconsideration is approved, so often an installment agreement must be made until the matter can be resolved.

If you are a resident of King County, Pierce County or Snohomish County, Washington, and need to appeal an IRS tax audit, talk to a tax attorney at Insight Law. For years, we have been helping taxpayers find effective solutions to serious tax problems.

The circumstances for audit reconsideration include but are not limited to:

  • The liability has not been finally determined by means of a closing agreement, court decision, OIC, etc.
  • The taxpayer requests in writing that an assessment be abated based upon information not previously considered, which, if timely submitted, would have resulted in a change in the assessment.
  • There was a service computational or processing error in adjusting the tax.
  • The taxpayer never received notification of a balance of unpaid tax due prior to action by the collection function.
  • The taxpayer did not appear for the audit or examination of his or her return.
  • The taxpayer filed a delinquent return after the service filed a Substitute for Return per section 6020(b).
  • The taxpayer moved since filing the return that gave rise to the delinquency and never received the statutory notice of deficiency.
  • If the delinquent tax derives from a failure by the taxpayer to substantiate deductions, he or she never had the opportunity to submit the necessary substantiation and he or she now has the necessary documents.

If the revenue officer returns the matter to the examination division, the service will sometimes suspend further collection activity while the matter is under consideration, but they are under no legal obligation to do so. If the examination function determines that the underlying tax should be adjusted, the collection officer will take whatever action is required.

Contact Us for a Free Consultation

From offices in Seattle, Burien, Everett and Bellevue, our Tax Lawyers advise and represent clients in communities throughout King County, Pierce County and Snohomish County, Washington. Call us toll free at 877-343-4358 or contact our office by e-mail to arrange an initial consultation with an experienced Seattle IRS audit reconsideration attorney at our firm today.

Client Testimonial:

"Christopher Larson took on my case over a year ago and in that time he has reduced my tax liability by over $315000!! I have been very impressed with his knowledge and professionalism. He was able to answer all of my questions and addressed them in a timely manner. Along with reducing the debt, he was able to eliminate the possibility of my having to spend time away from my family in a tax prison. I would recommend Christopher to anyone needing representation in dealing with the IRS. Again, the amount of money saved has been well worth having Christopher work on my case."

Steve, Burien, Washington

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Office Locations

Insight Law
800 5th Ave.
Suite 4100, Bank of America Plaza
Seattle, WA 98104

Phone: 206-922-8078
Toll Free: 877-343-4358
Fax: 206-641-9661
Seattle Law Office Map

Insight Law
15111 8th Ave. SW
Suite 302
Burien, WA 98166

Phone: 206-922-8078
Toll Free: 877-343-4358
Fax: 206-641-9661
Burien Law Office Map

Insight Law
10900 NE 4th St.
Ste. 2300
Bellevue, WA 98004

Phone: 206-922-8078
Toll Free: 877-343-4358
Fax: 206-641-9661
Bellevue Law Office Map

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