Sending an IRS audit reconsideration request? You don't need to complete a special form just a letter explaining your request for audit reconsideration.Your request for audit reconsideration was partially or fully disallowed. Say that it is an audit reconsideration request. Our tax attorneys in San Francisco offer confidential consultations in our Bay Area offices. Our attorneys specialize in Tax Audit Reconsideration. Form 12661 serves as the formal template for taxpayers to outline their reasons for seeking 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. Also included are studies of taxpayers that ask IRS to reconsider an assessment made in a previous audit. The IRS has published (Rev. Proc.