Sending an IRS audit reconsideration request? Inform the taxpayer that he or she can only request a reconsideration when new information is now available that was absent in the original audit.Example audit letters from the IRS and state taxing agencies. The Illinois Department of Revenue (IDOR) sends letters and notices to request additional information and support for information you report on your tax return. You don't need to complete a special form just a letter explaining your request for audit reconsideration. This post will address the unique rules regarding tax audits and appeals throughout each stage in the state. To request an audit reconsideration, you must complete and submit Form 12661 to the IRS. Written payment-under-protest letter in the format specified in Sections 2a and 2a. The following sample IRS audit engagement letter is provided for illustrative purposes. The IRS accepts an audit reconsideration request in the following circumstances.