IRS Reconsideration Help When You Disagree With an IRS Assessment
IRS reconsideration is a process that allows review of a tax assessment when you believe the IRS calculated the tax incorrectly and you did not previously have a full opportunity to dispute it.
Reconsideration is commonly used after substitute return assessments, audit adjustments, or situations where the taxpayer did not respond to prior notices.
Definition: IRS reconsideration is an administrative review of an existing tax assessment based on new information or documentation not previously considered.
When IRS Reconsideration May Be Appropriate
- You did not attend or respond to an audit.
- The IRS filed a substitute return on your behalf.
- You have new documentation that was not previously reviewed.
- You disagree with an assessed balance and did not have appeal rights exercised.
Reconsideration focuses on the correctness of the assessment, not collection procedure.
Reconsideration vs Appeal
- Appeal: formal challenge during or immediately after examination or collection notice.
- Reconsideration: review of an already assessed balance based on new information.
Related appeal guidance:
Reconsideration vs Audit Reconsideration
Audit reconsideration is a subset of reconsideration involving examination adjustments.
What Is Required for Reconsideration
- Filed returns for the disputed year
- Supporting documentation
- Explanation of why the original assessment was incorrect
- Compliance with current filing requirements
Missing returns must be corrected before reconsideration can proceed effectively.
How Reconsideration Affects Collections
Collection activity may continue during reconsideration unless separate collection protections are in place.
Related collection guidance:
Common Mistakes in Reconsideration Requests
- Submitting incomplete documentation
- Failing to file required returns
- Confusing collection disputes with liability disputes
- Assuming reconsideration automatically pauses enforcement
Get Professional IRS Reconsideration Help
If you believe the IRS assessed your tax incorrectly, structured reconsideration may reduce or correct the balance when supported by proper documentation.
Contact us to review your assessment history, documentation, and the strongest strategy for IRS reconsideration.