When reconsideration applies
You qualify if you didn't receive or respond to the original audit notice, you have new documentation, or there's an error in the assessed tax. Available even after the 90-day window for Tax Court has closed.
What to submit
Form 12661 with supporting documents explaining why the assessment is wrong. The IRS sends the file back to the examination team or a new examiner to review.
Have a specific situation?
Call the office and a human answers.
Common questions
- How long does reconsideration take?
- 6-12 months typically. Collection may continue during the process unless we negotiate a hold.
Related
IRS Audit Representation
Herman Viglione, EA, represents taxpayers in IRS and state audits. Correspondence, office, and field audits handled remotely nationwide.
Tax Relief & Back Taxes
Back tax filings, installment agreements, and offer-in-compromise support for taxpayers behind with the IRS.
Responding to an IRS Notice of Deficiency
The statutory Notice of Deficiency (90-day letter) is your ticket to Tax Court. Miss it and you lose the right to appeal before paying.