Sending an IRS audit reconsideration request? You don't need to complete a special form just a letter explaining your request for audit reconsideration.Say that it is an audit reconsideration request. Your request for audit reconsideration was partially or fully disallowed. A letter clearly stating your reason for reconsideration; the IRS suggests using IRS Form 12661, Disputed Issue Verification. An audit reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid. • Auditor was unable to obtain six I9 documents, one offer letter and 11 W4s out of 30 active employees selected for testing. For example, we recognize meter installation fees as CIAC, while the IRS recognizes these fees as revenue in the year received. In a letter dated February 23, 1928, to Representative MoRIN the Secretary of War aid of this bill as follows : '. 7-28-78. 32738. INCOME TAX.