Sending an IRS audit reconsideration request? You don't need to complete a special form just a letter explaining your request for audit reconsideration.Example audit letters from the IRS and state taxing agencies. Are you disappointed with IRS audit results? During the audit process, a letter is sent requesting information, or clarification. Most letters request a response within 30 days from date of the letter. Write that the request is for CP2000 Reconsideration on your cover letter. Include a copy of the IRS 90-day letter or assessment notice. To request an audit reconsideration, you must complete and submit Form 12661 to the IRS. Once the IRS record is obtained, we'll review the documents you provide that might help prove that the deduction(s) you took was correct.