Sending an IRS audit reconsideration request? You don't need to complete a special form just a letter explaining your request for audit reconsideration.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. The letter should include the documents and the last audit report. To initiate an audit reconsideration, it's necessary to submit a formal written request to the IRS detailing why you believe the initial audit was flawed. Are you disappointed with IRS audit results? Your request for audit reconsideration was partially or fully disallowed. What documentation needs to be submitted with the request? The IRS audit report from the prior audit will usually include a statutory notice of deficiency, a thirty-day letter, or a claim denial letter. Example audit letters from the IRS and state taxing agencies.