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. This IRM provides guidance for report writing that examiners should understand and apply in the performance of their duties. A PDF example of an IRS Form 9297 can be found here. What Do I Fill Out on IRS Form 9297? The letter should include the documents and the last audit report. If the IRS has already closed its initial audit without your involvement, you should request an audit reconsideration. If you want to request reconsideration for your audit, you will need to write an official letter to the IRS.