Sending an IRS audit reconsideration request? Say that it is an audit reconsideration request.You don't need to complete a special form just a letter explaining your request for audit reconsideration. Are you disappointed with IRS audit results? To request an audit reconsideration, you must complete and submit Form 12661 to the IRS. Your request for audit reconsideration was partially or fully disallowed. If you want to request reconsideration for your audit, you will need to write an official letter to the IRS. A taxpayer who has paid the amount due in full must file a formal claim. How do I write a reconsideration letter to the IRS? Criminal Investigation (CI) special agents; (2) attorneys with the IRS's Office of Chief.