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.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. Example audit letters from the IRS and state taxing agencies. You don't need to complete a special form just a letter explaining your request for audit reconsideration. The IRS sent Letter 3340C to notify you that the IRS is denying your request for abatement of taxes, either in part or in full. The IRS audit report from the prior audit will usually include a statutory notice of deficiency, a thirty-day letter, or a claim denial letter. The IRS accepts an audit reconsideration request in the following circumstances.