Sending an IRS audit reconsideration request? You don't need to complete a special form just a letter explaining your request for audit reconsideration.Your request for audit reconsideration was partially or fully disallowed. Say that it is an audit reconsideration request. A letter clearly stating your reason for reconsideration; the IRS suggests using IRS Form 12661, Disputed Issue Verification. 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. If you want to request reconsideration for your audit, you will need to write an official letter to the IRS. ") 231 See National Taxpayer Advocate 2004 Annual Report to Congress, vol. The IRS refused these requests on the ground that it maintained no files on any of the entities named in Clarkson's letters. Contracts—Negotiation—Competition—Indefinite, etc.