The IRS employs human beings that make mistakes from time to time. If you are the subject of a tax audit, the results might not reflect the truth. You can file for audit reconsideration, but you need a strong argument before submitting the request.
According to the IRS, an audit might be the result of a random selection and have nothing to do with a problem with your accounts. Unfortunately, a random audit might still result in a mistake that brings your tax return under question.
The IRS will not wait for reconsideration
Once the IRS decides you owe tax money, they do not have any obligation to suspend their collections until after the reconsideration. They have the power, even if they turn out to be wrong. It is common for the IRS to require an installment agreement before they consider resolving the matter.
There are many valid reasons for reconsideration
You might argue for an audit reconsideration for several reasons. They include, but are not limited to:
- Simple miscalculation of the tax adjustment
- The taxpayer never received notification of taxes due
- A court, closing agreement or other official body never determined the liability
- The IRS omitted information that affects the audit
- The taxpayer moved, and the delinquency notice never reached their new address
Any number of mistakes or misunderstandings might contribute to a taxpayer’s delinquency or lack thereof. If you receive a notice of taxes owed to the IRS, do not immediately accept them as fact. You may have to set up a collections plan, but this does not prevent you from submitting a request for reconsideration.