If the IRS assessed additional tax after an audit — whether because you didn't respond, couldn't dispute the result at the time, or new information has emerged — you may still have options. IRS audit reconsideration is an administrative process that allows taxpayers to request that the IRS reexamine a prior audit assessment when specific conditions are met. It is not a formal appeal, it is not available in every situation, and it does not stop collections while it is pending — but for taxpayers who were assessed by default or who have new documentation they couldn't present during the original examination, audit reconsideration can be a valuable path to reducing or eliminating an incorrect tax liability. This guide explains exactly how audit reconsideration works, when it is available, how to request it, and what to expect from the process — including how it interacts with collection activity, statute of limitations considerations, and alternative resolution options. IRS audit defense Key Takeaways Audit reconsideration lets you ask the IRS to reopen a closed audit when you have new documentation or the assessment was made in error. The most common situation: you didn't respond to the original audit and the IRS assessed tax by default. Reconsideration does NOT automatically stop IRS collections — you must separately request a collection hold. The IRS is not required to accept your request or reduce the assessment — it is discretionary. If the tax has already been assessed, Offer in Compromise or installment agreement may be better alternatives in some cases. What Is IRS Audit Reconsideration? IRS audit reconsideration is an administrative process governed by IRM 4.13 that allows a taxpayer to request that the IRS review a previously assessed tax liability when: The taxpayer did not appear or participate in the original audit The taxpayer...