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. 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. The California Debt and Investment Advisory Commission (CDIAC) provides information, education, and technical assistance on debt issuance and public. The taxpayer must provide team members working in the field office with the confirmation number they received upon completing the online request.