Got audited and don’t agree with the results? You might qualify for an Audit Reconsideration. You can apply if:

  • you still owe money.
  • the IRS disallowed your credits.
  • you have new documents.
  • the IRS made an error.

If you qualify, take the following steps:

Step 1: Review your audit report using Form 4549, Report of Income Tax Examination Changes. Check what you disagree with.

Step 2: Fill out Form 12661, Disputed Issue Verification. Explain what the IRS got wrong, and attach proof or supporting documentation.

Step 3: Submit everything at IRS.gov/examreply using the Document Upload Tool. The IRS will review your case, and you’ll get a letter with a final decision.

For full details, read Publication 3598, or visit IRS.gov.