You don't need to complete a special form just a letter explaining your request for audit reconsideration. Sending an IRS audit reconsideration request?Example audit letters from the IRS and state taxing agencies. What documentation needs to be submitted with the request? Send your request to the office that last corresponded with you. 3. Do I need to complete a special form to request audit reconsideration? Add the Irs audit letter sample for editing. The IRS needs you explain the specific reasons why you requested audit reconsideration. 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. Form 12661 is a form that taxpayers can use to request an audit reconsideration for a return or claim that has already been audited.