[Date] To Whom it may concerns, I am writing to this letter to request to audit reconsideration for [Name] tax year ending for 12/31/2018 and 12/31/2019 He is owner of [Company Name] and operates business in [Business Location] from 2017 and provide tour package to tourist. I recently work with [Name] as a new tax accountant and reviewed form 1040 schedule c for that period. The person who helped his tax returns was lack of knowledge for the tax system and rules so he made wrongly categorized cost of goods sold to travel and meal expenses on his schedule C both years. He was out of the US last three months and stayed South Korea because of dental treatment so he could not realize letter form IRS regarding for tax emanation for two years period and response in time line. Please see attached form 1040X and Schedule C for 2018 and 2019 Please feel free to contact me [Email] or [Phone number] you have any further questions and I hope this letter to help accept audit reconsideration for [NAME]. Sincerely,