The IRS audit reconsideration form 12661 is the official letter that taxpayers can fill out to request a reconsideration. You don't need to complete a special form just a letter explaining your request for 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. Your request for audit reconsideration was partially or fully disallowed. Letter 916C must not contain language for an appeal if the case was closed with finality as addressed in IRM 8.7. Learn what an IRS audit letter looks like and how to effectively respond to address any tax issues. Expert guidance on handling IRS correspondence. • Late submissions due to Evictions. Notwithstanding the private letter ruling and opinions, the IRS could determine on audit that the Separation. Soni's request for reconsideration.