Sending an IRS audit reconsideration request? You don't need to complete a special form just a letter explaining your request for audit reconsideration.The IRS auditor will send you a letter advising you how to file a protest to ask the IRS Office of Appeals to consider your request. I need more information. 1. IRS Letter 3340C – Audit Reconsideration Denial Letter. If the IRS made changes to the tax return because of an audit or an IRS assessment, you may need to request an audit reconsideration. Some IRS offices request both a Form 1040X and a cover letter for audit reconsideration. Justice Joseph Story in a letter written in 1818, quoted in 75 Harv.