Audit Reconsideration is the process the Internal Revenue Service uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed. If a taxpayer disagrees with the original determination he or she must provide information that was not previously considered during the original examination. Audit Reconsideration is also the process the Internal Revenue Service uses when the taxpayer contests a Substitute for Return (SFR) determination by filing an original delinquent or late return.