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. A letter clearly stating your reason for reconsideration; the IRS suggests using IRS Form 12661, Disputed Issue Verification. Use the format in the sample letter below. Make the letter brief and to the point. Are you disappointed with IRS audit results? In a docketed U. S. Tax Court case, address and send all written communications to the Counsel of Record, if any. 1978, writ dism'd w.o.j.