When the IRS prepares a tax return for a taxpayer, they’re not doing them a favor. They’re assessing tax, penalties and interest against the taxpayer in amount that is false, unreasonable; knowing that it is in excess of the true balance owed. They do this because enough time has elapsed that they have basically lost patience and have decided to assess so that they can begin the forced collection process against the taxpayer. There is a way to alleviate the pain associated with this process. It’s called Audit Reconsideration.