IRS Letter 3339C: More Documents Needed for Audit Reconsideration

Letter 3339C means the IRS received your request for audit reconsideration, but the documents you sent don't let the examiner decide in your favor. The letter lists the information that is missing. Its title is "Audit Reconsideration Substantiation Request."

Audit reconsideration reopens a prior examination assessment when you have information the IRS did not consider. The examiner reviews what you sent and the original audit file. If they can't reach a decision and can't reach you by phone, they send Letter 3339C. The letter comes with Publication 1, Your Rights as a Taxpayer.

What to Do

• Read each item the letter says is missing. Address every one.
• Send copies, not originals: receipts, bank statements, canceled checks, logs, or whatever proves the item in dispute.
• Include a short cover statement that ties each document to the issue it supports.
• Put a copy of the letter on top and mail to the address shown, by certified mail. Keep copies of everything.
• If you need more time, call the number on the letter before the response date.

What Happens Next

The IRS holds the case open for about 45 days waiting for your reply. If your documents support your position, the examiner can allow the reconsideration in full or in part and reduce the assessment. If you don't respond, the reconsideration is disallowed for no response. A disallowance letter explains the reasons and your appeal rights.

Other Uses of This Letter

• EITC ban cases: If you asked to reconsider a year where the Earned Income Tax Credit was denied because of a ban, the letter may tell you that you must first address the year the ban was imposed, with documents showing you were not reckless or did not intentionally disregard the EITC rules.
• Transfer requests: If you asked to move your case to a local office, the letter may ask you to keep working with the campus by mail. If you believe special circumstances require a local office, say so in your reply.

If your audit reconsideration is stalled and you want help getting it allowed, call us at (813) 229-7100.