The IRS audit starts with a letter, not a phone call or surprise visit
If the IRS decides to examine your tax return, they will send you a formal notice by mail. The letter will specify which tax year is under review, which items on your return they want to examine, and what documents you need to send or bring to a meeting. The IRS does not initiate contact by phone, email, or in person at your home or workplace — if someone contacts you that way claiming to be from the IRS, it is a scam.
The notice will come from one of three IRS offices: the Examination Division (which handles most audits), the Criminal Investigation Division (which is rare and involves suspected fraud), or the Appeals Office (if you are disputing an earlier examination result). Most audits are handled by mail, meaning you send documents to the IRS office listed on your notice rather than meeting face-to-face. Some audits require an in-person meeting at an IRS office, called an office audit. A few require a visit to your business or home, called a field audit.
The notice will also tell you how long you have to respond — typically 30 days. This important date is real and matters: missing it can result in the IRS making a information about your return without your input. If you need more time, you can request an extension by writing to the address on the notice before the important date passes.
Key Takeaways
- The IRS initiates an audit by mailing a formal notice that specifies which tax year and which items are under review, along with a important date to respond.
- You can handle most audits by mail by gathering and sending the documents the IRS requests, without meeting anyone in person.
- You have the right to representation: a tax professional, attorney, or enrolled agent can respond on your behalf and attend any meeting.
- If you disagree with the IRS's findings after the audit, you can appeal through the IRS Appeals Office before paying any additional tax.
- Ignoring an audit notice or missing the important date can result in the IRS assessing additional tax and penalties without your input.
Gather the documents the IRS is asking for
Your audit notice will list specific items or categories — for example, "charitable contributions," "home office deduction," or "business meals and entertainment." The IRS wants to see the documents that support those claims on your return. For charitable donations, that means receipts or written acknowledgments from the charities. For business expenses, that means invoices, receipts, credit card statements, or bank records showing the purchase. For income, that means Forms 1099, W-2s, or bank statements showing deposits.
Do not send original documents to the IRS unless they specifically ask for them. Make copies instead. If the IRS needs originals, they will request them in writing. Keep a list of everything you send, with dates and the method of delivery (mail, email, or hand delivery). If you send documents by mail, use certified mail with return receipt so you have proof the IRS received them.
If you cannot find a document the IRS is asking for, do not ignore the request. Write a brief letter explaining what you looked for and why you cannot locate it. If the document was lost, destroyed, or never issued, say that. The IRS may accept your explanation or ask for alternative documentation — for example, a bank statement instead of a receipt, or a credit card statement showing the charge.
Decide whether to respond yourself or hire representation
You have the right to represent yourself in an audit, meaning you can gather documents and respond to the IRS on your own. You also have the right to hire someone else to represent you. That person can be a tax attorney, a certified public accountant (CPA), an enrolled agent (EA), or a tax preparer. Your representative can correspond with the IRS, attend meetings, and negotiate on your behalf — you do not have to be present.
If you hire representation, you must give that person power of attorney to act on your behalf. The form is called Form 2848, Authorization for Representation Before the IRS. You sign it, your representative signs it, and you send it to the IRS office handling your audit. Once the IRS receives it, they will communicate with your representative instead of you.
Representation is not required, but it can be useful if your return is complex, if the audit involves multiple years or multiple issues, or if you are uncomfortable dealing with the IRS directly. A representative can also help you understand what the IRS is looking for and whether the documents you have are sufficient. The cost of hiring representation varies by the complexity of the audit and the professional's hourly rate or flat fee.
Understand what the IRS can and cannot do during an audit
An audit is an examination of your return to verify that the information you reported is accurate and supported by documentation. The IRS can ask for documents, ask questions about items on your return, and examine your books and records if you are self-employed. They can also contact third parties — your employer, your bank, or a charity you donated to — to verify information you reported.
An audit is not a criminal investigation unless the IRS Criminal Investigation Division is involved, which is rare. A standard audit does not assume you committed fraud or broke the law. The IRS's goal in most audits is to verify that your return is correct, not to punish you. If the IRS finds that you owe additional tax, they will assess it along with interest. Penalties may explore if the IRS finds that you underpaid tax due to negligence or a substantial understatement of income, but penalties are not automatic.
The IRS cannot examine records that are protected by attorney-client privilege or work product doctrine — meaning communications between you and your attorney about your legal rights. The IRS also cannot examine records that are protected by tax practitioner privilege if you are represented by a tax attorney. If you are represented by a CPA or enrolled agent, those communications are not protected by federal privilege, though some states offer limited protection.
Respond to the audit notice by the important date
If your audit is being handled by mail, you will send your documents to the address listed on the notice. Include a cover letter that lists what you are sending and explains any documents you could not locate. Send everything by certified mail with return receipt requested so you have proof of delivery.
If your audit requires an in-person meeting, the notice will tell you the date, time, and location. The meeting will be at an IRS office unless the IRS is conducting a field audit at your business or home. You can bring your representative, your spouse (if you filed jointly), or a family member to the meeting for support, though only your representative can speak on your behalf. Bring copies of all documents you are submitting, organized by category. Bring your original tax return and any worksheets you used to calculate deductions or income.
If you cannot meet on the scheduled date, contact the IRS office listed on the notice before that date and request a postponement. The IRS will usually grant one or two postponements if you have a legitimate reason — illness, travel, or a scheduling conflict with your representative. Requesting a postponement does not extend your overall important date to respond to the audit; it only moves the meeting date.
Review the audit results and decide whether to agree or appeal
After the IRS examines your return and your documents, they will send you a formal letter with their findings. If they agree that your return is correct, they will close the audit and you owe nothing. If they disagree, they will explain what they found, what additional tax you owe, and how they calculated it. They will also explain any penalties they are assessing.
You have the right to disagree with the IRS's findings. If you do, you can request an appeal through the IRS Appeals Office. The appeal is a separate process from the audit: an appeals officer who was not involved in the original audit will review the case and your arguments. You must request an appeal within 30 days of receiving the audit results letter. The request goes to the IRS office that conducted the audit, not directly to Appeals.
If you request an appeal, you can submit a written statement explaining why you disagree with the audit findings. You can also request a conference with an appeals officer to discuss the case in person or by phone. The appeals process can take several months. During that time, you do not have to pay the additional tax the IRS assessed, though interest will continue to accrue on any amount you ultimately owe.
Know your rights during and after the audit
The IRS Taxpayer Bill of Rights outlines protections you have during an audit. You have the right to understand why the IRS is examining your return and what they are looking for. You have the right to representation by a professional of your choice. You have the right to appeal the IRS's findings. You have the right to a clear explanation of the audit results and how the IRS calculated any additional tax or penalties.
You also have the right to confidentiality: the IRS cannot disclose information from your return to anyone except as required by law. You have the right to a prompt, impartial resolution. If an audit takes an unusually long time, you can request that the IRS close it or move it to the Appeals Office. You have the right to relief from penalties in certain circumstances — for example, if you relied on incorrect information from a tax professional or if you had reasonable cause for an error.
If you believe the IRS has violated your rights during an audit, you can file a complaint with the Treasury Inspector General for Tax Administration (TIGTA). You can also contact the Taxpayer Advocate Service, an independent office within the IRS that can help resolve disputes and provide relief in cases of hardship.
Frequently Asked Questions
What if I receive an audit notice but I did not file that tax return?
Contact the IRS when ready using the phone number on the notice. It is possible the IRS is auditing the wrong person, or someone filed a return using your Social Security number. Do not ignore the notice. Respond in writing to the address on the notice explaining that you did not file that return, and include a copy of your actual return for that year if you did file one.
Can the IRS audit me more than once for the same tax year?
The IRS can conduct more than one examination of the same return, but it is uncommon. If the IRS has already examined a tax year and closed the audit, they generally will not reopen it unless they find new information suggesting your return was incorrect. If the IRS reopens a closed audit, they must have a valid reason and must notify you in writing.
What happens if I disagree with the IRS but cannot afford a representative?
The Taxpayer Advocate Service can provide free information if you are experiencing financial hardship or if you have tried to resolve the issue with the IRS and been unable to do so. You can also represent yourself in an appeal. Some tax preparation organizations and legal aid societies offer free or low-cost help with audits for people who meet income requirements.
Do I have to pay the additional tax while my appeal is pending?
No. If you request an appeal, you do not have to pay the additional tax the IRS assessed until the appeal is resolved. However, interest will continue to accrue on any amount you ultimately owe. If you disagree with the appeal results and want to take the case to court, you must pay the tax first and then file a refund claim to get your money back if you win.
How long does an audit usually take?
A straightforward audit handled by mail can be resolved in a few weeks to a few months. An office audit or field audit typically takes several months. The time depends on how quickly you respond to requests for documents, how complex your return is, and how busy the IRS office is. You can ask the IRS for an estimated completion date, though they cannot may provide it.