Sending an IRS audit reconsideration request? If you decide to request audit reconsideration, please send your request to the address of the IRS campus shown on your Examination Report listed below. If.Say that it is an audit reconsideration request. You don't need to complete a special form just a letter explaining your request for audit reconsideration. 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. Example audit letters from the IRS and state taxing agencies. This file provides detailed instructions on how to request an audit reconsideration with the IRS. It explains the reasons for requesting reconsideration. Form 12661 serves as the formal template for taxpayers to outline their reasons for seeking audit reconsideration.