How to Write a Reconsideration Letter to IRS: Tips and Strategies

Writing a reconsideration letter to IRS can seem daunting, and it’s not uncommon for taxpayers to feel frustrated and unsure of where to start. However, it’s important to remember that a well-crafted reconsideration letter can make all the difference in resolving any issues with the IRS. Whether you’ve received a notice of assessment, have been hit with penalties or are dealing with complex tax matters, this guide will help you learn how to draft an effective reconsideration letter to IRS that may help seal the deal.

You may be wondering, what must a good reconsideration letter entail? To help you out, we’ve compiled examples of different types of reconsideration letters that you could use and edit as necessary. We suggest using the Tim Ferris writing style, which is concise, clear, and centered on the reader’s needs and expectations. It doesn’t take a degree in English to draft a successful reconsideration letter. However, it does require planning, proper formatting, and providing relevant information that addresses your case’s specific situation.

Remember to stay on point, highlight supporting evidence, and leave out any irrelevant information. Appeal to the IRS’s sense of reason and provide expert knowledge when and where needed. By the end of this guide, you’ll be well-equipped to draft an excellent reconsideration letter that will hopefully get your problem solved.

The Best Structure for Writing a Reconsideration Letter to the IRS

When you receive a notice from the IRS that your tax return is being audited, or that you owe a tax debt, it can be a stressful and overwhelming experience. However, the good news is that you have the right to appeal or request reconsideration of the IRS decision. Writing a reconsideration letter to the IRS can be a daunting task, but with a clear structure and strategy, you can improve the chances of a successful outcome. In this article, we’ll walk you through the best structure to use when crafting a reconsideration letter to the IRS.

1. A Clear Introduction: Start by addressing the IRS decision that you are appealing or requesting reconsideration for. State your name, identification number, and the tax year or period relevant to the IRS decision, and briefly summarize the reasons for your request. A clear and concise introduction will help the IRS agents to understand what your letter is about and how they can help you.

2. Explanation, Documentation, and Evidence: In the next paragraphs, it’s important to provide a detailed explanation of the underlying facts and circumstances that led to the IRS decision you are appealing. Be specific and clear in your language, and avoid overly technical jargon or legalese. To support your explanation, attach any relevant documents or evidence such as receipts, invoices, bank statements, and tax forms. This will demonstrate your diligence and credibility to the IRS agents who will review your letter.

3. Polite and Professional Tone: Even if you are frustrated or angry with the IRS decision, it’s important to maintain a polite and professional tone throughout your letter. Avoid making any negative comments or disparaging remarks about the IRS agents or the agency itself. Instead, focus on the facts and circumstances and present your case in a calm and logical manner. This will increase your chances of gaining the sympathy and understanding of the IRS agents reviewing your case.

4. Conclusion and Next Steps: In the closing paragraph, summarize your request for reconsideration and politely ask the IRS to review your case. Provide your contact information and assure the IRS that you are willing to cooperate and provide any additional information or documentation that may be needed. Lastly, thank the IRS agents for their time and consideration and express your hope for a positive outcome.

In conclusion, writing a reconsideration letter to the IRS can be a daunting task, but with a clear structure and strategy, you can improve your chances of a successful outcome. By following these guidelines, you will increase the likelihood that the IRS agents reviewing your case will understand your situation and give you the consideration that you deserve. So take a deep breath, gather your documents and evidence, and start crafting that letter!

Seven Samples of Reconsideration Letters to IRS for Different Reasons

Overdue Taxes Reconsideration Letter

Dear IRS,

I am writing this letter to request reconsideration regarding the overdue taxes I owe. Due to financial difficulties, I faced a few years ago; I was unable to pay my taxes on time. However, I have since rectified the situation and would like to clear my tax dues. I would be obliged if you could waive off the penalties levied on the overdue taxes. I am committed to paying the principal amount in full and within the agreed timelines. Thank you for your time and consideration.

Best wishes,

[Your Name]

Audit Dispute Reconsideration Letter

Dear IRS,

I am writing this letter to dispute the results of my audit for the tax year [year]. I disagree with the findings and deductions made by your auditor, and I would like to request a reconsideration of the results. I have enclosed supporting documents to substantiate my claim, and I am open to further discussions if required. I would appreciate it if you could review my case and provide me with your feedback. Thank you for your time and attention to this matter.

Sincerely,

[Your Name]

Extension of Payment Plan Reconsideration Letter

Dear IRS,

I am writing this letter to request an extension of my current payment plan. Due to unforeseen circumstances, I have been unable to make my payments on time. However, I am committed to resolving my tax debt and keeping up with the payment plan. I am requesting an extension of [time period] to allow me to catch up on my payments. I am willing to work with you to come up with a feasible plan that will enable me to meet my obligation. I appreciate your assistance in this matter.

Thank you,

[Your Name]

Installment Agreement Reconsideration Letter

Dear IRS,

I am writing this letter to request a reconsideration of my installment agreement. I have been making regular payments, but due to a change in my financial circumstances, I am unable to continue with the current plan. I am requesting a revision of the installment agreement to lower my monthly payments. I understand that this may extend my payment period, but I am open to this option. I would appreciate your help in this matter and look forward to hearing from you soon.

Best regards,

[Your Name]

Filing Penalty Reconsideration Letter

Dear IRS,

I am writing this letter to request a reconsideration of the filing penalty levied on my taxes for the year [year]. I filed my return before the deadline, and I have proof of this. However, due to a system glitch, my filing was not registered in your system. I would appreciate it if you could waive off the penalty and verify the receipt of my tax filing. I apologize for any inconvenience caused and thank you for your cooperation.

Sincerely,

[Your Name]

Innocent Spouse Relief Reconsideration Letter

Dear IRS,

I am writing this letter to request reconsideration of the denial of my innocent spouse relief application. I filed for this relief under Section 6015(f) of the Internal Revenue Code. However, my request was denied. I believe that this denial was made in error, and I would like to request a reconsideration of my application. I have enclosed all the necessary documentation to support my case. I am willing to answer any questions and provide further clarifications as needed. Thank you for your attention to this matter.

Respectfully,

[Your Name]

Tax Levy Reconsideration Letter

Dear IRS,

I am writing this letter to request a reconsideration of the tax levy that has been placed on my property. I have been making regular payments towards my tax debt, and I was not notified of any impending liens or levies. I am requesting a review of my account and an explanation of the basis for the levy. I would also like to request a release of the levy on my property on the basis of financial hardship. Thank you for your consideration.

Yours faithfully,

[Your Name]

Tips for Writing a Reconsideration Letter to the IRS

Receiving a notice of deficiency or a penalty assessment from the IRS can be a daunting experience. The good news is that you have the right to request a reconsideration of your case. Writing a strong and persuasive reconsideration letter can increase your chances of getting the relief you seek. Here are some tips to help you craft an effective letter:

  • Understand the reason for the notice or penalty: You can’t effectively argue your case if you don’t know what you’re up against. Take time to carefully review the IRS notice, and identify the specific issue or issues you are contesting.
  • Provide relevant evidence: A reconsideration letter is your opportunity to provide additional information that can help sway the decision in your favor. Be sure to include any relevant documentation, such as receipts, bank statements, contracts, or other records that support your position.
  • Be concise: The IRS receives countless letters every day, so it’s important to keep your letter brief and to the point. Avoid rambling or providing unnecessary details that may distract from your main argument. Stick to the facts and limit your letter to no more than two pages.
  • Be respectful: While it may be tempting to vent your frustration or anger at the situation, it’s important to maintain a respectful tone in your letter. Avoid making accusations or attacking the IRS, as this will only hurt your case.
  • Clearly state your request: Be sure to clearly and specifically state the relief you are seeking, such as a reduction in penalties or additional time to pay a tax bill. This will help the IRS understand what you are asking for and make it easier for them to respond.
  • Consider hiring professional help: If you’re unsure of how to write a reconsideration letter, or if you’ve already received a denial and want to appeal the decision, consider hiring a tax professional to assist you. An experienced tax attorney or enrolled agent can provide valuable guidance and help you navigate the complex IRS appeals process.

By following these tips and crafting a strong and persuasive reconsideration letter, you can increase your chances of getting the relief you seek from the IRS. Good luck!

Frequently Asked Questions about Reconsideration Letter to IRS


What is a reconsideration letter to IRS?

A reconsideration letter to IRS is a formal written request to reconsider a decision or an action taken by the Internal Revenue Service.

When do I need to write a reconsideration letter to IRS?

You need to write a reconsideration letter to IRS if you disagree with a decision the IRS has made regarding your tax returns or payments.

How do I start writing a reconsideration letter to IRS?

You can start by stating your full name, social security number, and the tax year or the issue you are disputing. Express your disagreement with the IRS decision and provide a clear explanation of why you believe the decision should be reconsidered.

What should I include in my reconsideration letter to IRS?

You should include all the necessary supporting documents, such as receipts, bank statements, and tax forms, that prove your argument. Additionally, provide details on why you believe the initial decision was incorrect and any relevant information about your situation.

How long does it take for the IRS to respond to a reconsideration letter?

The amount of time it takes for the IRS to respond to your reconsideration letter varies. It can take weeks, months or even longer depending on the complexity of your case.

What should I do if my reconsideration letter to IRS is denied?

If your reconsideration letter is denied, you may appeal the decision by requesting a hearing with the Office of Appeals or filing a lawsuit in federal court.

Can I hire a tax professional to help me with my reconsideration letter to IRS?

Yes, you can hire a tax professional, such as a CPA or tax attorney, to help you with your reconsideration letter to IRS. They can provide guidance and advice on how to best present your case to the IRS.

Wrapping it Up

Now that you know the ins and outs of writing a reconsideration letter to IRS, you can get started on crafting your own letter. Remember to be polite, detailed and provide evidence to support your claims. It may take some time to receive a response, so be patient and don’t hesitate to follow up if necessary. Thanks for reading, and make sure to come back for more helpful tips and advice. Good luck!