You don't need to complete a special form just a letter explaining your request for audit reconsideration. Sending an IRS audit reconsideration request?Say that it is an audit reconsideration request. Reasons for a Request. You may request audit reconsideration if you: • Did not appear for your audit. Your request for audit reconsideration was partially or fully disallowed. Are you disappointed with IRS audit results? What documentation needs to be submitted with the request? To request an audit reconsideration, you must complete and submit Form 12661 to the IRS. The letter should include the documents and the last audit report.