Publ 3598

Publ 3598

A form published by the IRS outlining the audit reconsideration process. The audit reconsideration process is used if the taxpayer submits information that the IRS previously has not seen; if the taxpayer believes the IRS made a mathematical error in calculating taxation; or if the taxpayer filed a tax return after the IRS created a theoretical return for that taxpayer and levied taxes on that basis. Unlike an audit appeal, audit reconsideration is an informal process.