Audit Reconsideration: Challenging IRS Findings in Des Moines, IA

Audit reconsideration in Des Moines, IA allows taxpayers to challenge and overturn unfavorable IRS audit findings by presenting new evidence or demonstrating that the IRS made errors in its original assessment. This process gives you a second chance to correct the record and reduce or eliminate tax liability that resulted from an incomplete or inaccurate audit.

Which circumstances justify requesting audit reconsideration?

You can request audit reconsideration if you have new information that was not available during the original audit, if the IRS made a mathematical or procedural error, or if you did not respond to the audit because you did not receive the notices.

Common reasons for audit reconsideration include discovering additional documentation that supports your original return, identifying errors in the IRS's calculations, or demonstrating that the IRS did not follow proper procedures during the audit. You must show that the new information or the error is significant enough to change the outcome of the audit. Des Moines taxpayers who can provide clear, organized evidence and a detailed explanation of why the original audit result was incorrect have the best chance of success.

The IRS does not automatically grant reconsideration requests, so you need to present a compelling case that addresses the specific issues the IRS raised during the audit.

How long do you have to request audit reconsideration?

There is no strict deadline for requesting audit reconsideration, but you should file your request as soon as possible after discovering new evidence or identifying errors in the IRS's assessment.

The longer you wait, the more difficult it becomes to gather documentation and the more interest and penalties accrue on your unpaid balance. If the IRS has already begun collection actions such as levies or liens, you may need to request a Collection Due Process hearing in addition to audit reconsideration to halt those actions while your case is under review. Acting quickly also increases the likelihood that the IRS will prioritize your request and assign it to an examiner who can review your case promptly.

Homeowners looking to find audit reconsideration help in Des Moines before penalties escalate should gather all relevant documents and consult with an attorney to prepare a complete submission.

Do you need to pay the disputed amount before requesting reconsideration?

You do not need to pay the disputed amount before requesting audit reconsideration, but the IRS will continue to assess interest and penalties on the unpaid balance while your request is pending.

If you ultimately lose your reconsideration request, you will owe the original assessment plus all accrued interest and penalties. Paying the disputed amount before filing your request can stop the accrual of additional charges, but it may also weaken your negotiating position because the IRS has less incentive to settle once it has received payment. Many taxpayers choose to request reconsideration without paying and then negotiate a payment plan or offer in compromise if the reconsideration is unsuccessful. Des Moines residents should weigh the financial impact of continued interest and penalties against the likelihood of success in their reconsideration request.

How do Iowa's agricultural tax issues affect audit reconsideration?

Des Moines is located in a region with significant agricultural activity, and farmers often face complex tax issues related to crop insurance, depreciation, and income averaging that can lead to audit disputes.

Audit reconsideration requests involving agricultural income require detailed records of crop sales, equipment purchases, and farm expenses to demonstrate that the IRS's original assessment did not account for legitimate deductions or credits. Farmers who did not have complete records at the time of the audit may be able to reconstruct their expenses using bank statements, invoices, and third-party documentation. Understanding the specific tax rules that apply to agricultural businesses helps you present a stronger case during reconsideration and increases the likelihood that the IRS will adjust its assessment in your favor.

The Law Office of James R. Monroe provides legal services for audit reconsideration to challenge and overturn unfavorable IRS audit findings for Des Moines taxpayers. Experience what tax controversy in Des Moines typically involves by scheduling a consultation to review your audit results and discuss your options for reconsideration.