Sending an IRS audit reconsideration request? Learn what an IRS audit letter looks like and how to effectively respond to address any tax issues.Expert guidance on handling IRS correspondence. 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. The IRS sends Letter 3338C to notify you that the IRS received the request for audit reconsideration, but needs to know what specific issues you want addressed. Please state the reason you would like the Court to reconsider or rehear your case in the space provided below. Print this information clearly. Letter 916C must not contain language for an appeal if the case was closed with finality as addressed in IRM 8.7. The letter should include the documents and the last audit report.