Sending an IRS audit reconsideration request? Example audit letters from the IRS and state taxing agencies.Criteria for Reconsideration Request​​ Taxpayers may request a reconsideration to provide correct or additional information to dispute assessments. Are you disappointed with IRS audit results? You don't need to complete a special form just a letter explaining your request for audit reconsideration. CP2000 reconsideration is the process to get the IRS to change its decision after it sends a 90day letter or after it assesses the tax. Resolving Disputes About Your Taxes Form NC-242 Contested Tax Cases and Tax Hearing Decisions Tax Review Board. The IRS needs you explain the specific reasons why you requested audit reconsideration. Learn how to appeal the results of an audit or IRS collection action. Audits are performed to ensure compliance with unemployment tax laws.