Appealing an Audit Reconsideration
by Springer Jones, Enrolled Agent
Admitted to Practice before the Internal Revenue Service
A taxpayer may also appeal an unfavorable decision in an audit reconsideration under
some circumstances. First, the taxpayer must be accepted for an audit
reconsideration, and second, the result of the audit reconsideration is that the
taxpayer's request is disallowed in full or part.
However, the Internal Revenue Service will not permit a taxpayer to appeal an audit
reconsideration if the taxpayer is accepted for an audit reconsideration, but fails to
show up for the appointment or does not respond to the appointment letter.
Additionally, if the taxpayer is not accepted for an audit reconsiderationfor one of the
“Non-Acceptance of Request” reasons, an appeal will be denied.
If a taxpayer does not wish to have an appeals conference, but still wishes to dispute
the audit reconsideration determination, they must first pay the full amount due. After
payment is made the taxpayer may then file a claim with the Internal Revenue
Service for a refund.
Section 6511 of the Internal Revenue Code gives a taxpayer only three years to file
his or her claim for refund from the time the return was originally filed or TWO years
from the time the tax was paid, whichever is later.
What You Should
IF YOU DISAGREE, YOU MAY:
• Request a conference with the Appeals Office by
filing a written small case request or a written
protest. Please refer to Publication 5, “Your
Appeal Rights and How to Prepare a Protest If
You Don’t Agree.” The section entitled “Protests”
describes the procedures needed to request an
• Pay the amount due in full and file a formal claim
(Form 1040X, Amended U.S. Individual Income
Tax Return). This claim must be filed within 3
years from the date your return was filed or 2
years from the date the taxes were paid,
whichever is later.
Note: In the event you file the Formal Clai