10/27/2026
Can you get a second chance after an IRS audit? It comes down to 3 things.
To request an audit reconsideration, you generally need:
1. A tax assessment, from either a completed audit or a substitute for return the IRS filed for you
2. That tax is still unpaid
3. New information the IRS didn’t have during the original audit, like records that were lost and have since turned up
If all three apply, audit reconsideration may be worth looking into. This applies to federal (IRS) matters only, not state audits.
Anthony Kim is a former IRS attorney with 26 years of experience advising IRS agents and litigating for the IRS.
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This post is for general information only and isn’t legal advice.