Sending an IRS audit reconsideration request? 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.You don't need to complete a special form just a letter explaining your request for audit reconsideration. Example audit letters from the IRS and state taxing agencies. Inform the taxpayer that he or she can only request a reconsideration when new information is now available that was absent in the original audit. Reasons for a Request. You may request audit reconsideration if you: • Did not appear for your audit. Are you disappointed with IRS audit results? Note: In the event you file the Formal Claim. (Form 1040X) and the IRS disallows the claim in full or in part, you may request an.