Sending an IRS audit reconsideration request? Example audit letters from the IRS and state taxing agencies.You can file an administrative appeal with the Minnesota Department of Revenue or appeal directly to the Minnesota Tax Court. You don't need to complete a special form just a letter explaining your request for audit reconsideration. Form 12661 is considered as an official letter which taxpayers can fill out in order to request reconsideration. Say that it is an audit reconsideration request. To request an audit reconsideration, you must complete and submit Form 12661 to the IRS. 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. This sample Minnesota Revenue tax audit notice was sent to one our members in Lawton, Oklahoma (OK). Reconsideration must be asked for in writing, within 30 days of the date on the appeal decision.