Sending an IRS audit reconsideration request? You don't need to complete a special form just a letter explaining your request for audit reconsideration.Say that it is an audit reconsideration request. Your request for audit reconsideration was partially or fully disallowed. An audit reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid. A letter clearly stating your reason for reconsideration; the IRS suggests using IRS Form 12661, Disputed Issue Verification.