Traditionally when people talk about audit reconsideration, particularly at the IRS, what they're talking about is the reconsideration of an audit determination where you’ve gotten one of those love letters that says hey guess what, John Smith? Bring your box of receipts down to your local IRS office. We’re going to go through those things line by line and basically try to increase your tax liability to a number larger than you’ve ever imagined. That’s not really what I want to talk about today. I want to talk about something even more common that that, and that’s audit reconsideration – when the IRS has prepared what's known as a substitute for return for you because you didn’t bother filing a return. Have you ever gotten an IRS notice in the mail for a tax year that you know you didn’t file a tax return, but instead there is a big giant number there attached to it. So you know you never filed a tax for 2000 return, but wow, where’d they get the number $13,472 that I owe ...
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