Sending an IRS audit reconsideration request? 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.You don't need to complete a special form just a letter explaining your request for audit reconsideration. A letter clearly stating your reason for reconsideration; the IRS recommends using IRS Form 12661, Disputed Issue Verification. Background: Letter 3400, Audit Reconsideration Acknowledgement and CallBack. Below are sample letters from clients, along with plain-English explanations of what's happening in each case. The IRS sent you notices regarding the final audit determination, but you did not respond. They assessed taxes. Did you get a letter from the IRS that says "Leter 525," "General 30-Day Letter," or "915, Examination Report Transmittal" in the top right corner? These actions result in a proposed change to your.