Sending an IRS audit reconsideration request? 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.Your reconsideration request will be accepted if: You submit information that we have not considered previously. Your request for audit reconsideration was partially or fully disallowed. Form 12661 serves as the formal template for taxpayers to outline their reasons for seeking audit reconsideration. You don't need to complete a special form just a letter explaining your request for audit reconsideration. Learn how to file an IRS audit reconsideration request effectively. Former IRS agents guide you through the process for better outcomes.