To begin the audit reconsideration process, you must submit supporting 
documentation for each disputed item from your original audit. You can 
find those items on the Form 4549, Report Of Income Tax Examination 
Changes, you received during the audit. 

If you didn't receive your Form 4549, you can call (800) 829-1040 to get a copy. The supporting documents you submit for reconsideration must be new information, we didn't consider in the original audit, and must be complete enough for the examiner to make a fair determination. 

*If the information you provide supports a reduction to your tax liability, We'll make the necessary adjustments to your account.  However if the facts, circumstances, and tax laws don't support a reduction, we won't adjust your liability. We'll send you a written explanation of our determination. 

If you haven't already, complete Form 12661, Disputed Issue Verification, to tell us what items you're disputing. Attach any documentation that you haven't previously submitted to support your position. Submit Form 12661, your new documentation, and a Copy of the Form 4549 to the Audit Reconsideration Unit at the address shown near the end of this letter. 

If you previously named your disputed issues with an IRS contact employee, refer to the information in the following paragraphs that will be required to support your position. Submit the information as requested for each item in dispute to the Audit Reconsideration Unit at the address shown near the end of this letter.