An IRS audit letter is stressful mainly because the clock is running and the request feels open-ended. A calm, orderly response usually helps more than a fast one. This guide explains what to do in the first days after an audit letter arrives, how to organize a response, and what happens if you need more time or cannot meet the date.
Step 1: Read the letter and note the deadline
Identify three things: the tax year or years, the specific items the IRS is questioning, and the date by which it wants a response. Letters differ, so the date on yours controls. Put the date on a calendar and set a reminder well before it.
Step 2: Confirm the letter is real
The IRS contacts people about audits by mail. If you doubt a letter, check your IRS online account, which can show digital copies of notices and, for certain mail audits, the audit status. Use the contact information on irs.gov rather than anything on a message that reached you by text or social media. Our guide on whether an IRS letter is real lists common warning signs.
Step 3: Decide who will respond
You can answer the letter yourself or authorize a representative with Form 2848. If you are leaning toward getting help, do it before you send anything, because a first response sets the tone and statements to an examiner are hard to take back. See audit representation.
Step 4: Gather and organize the records
Work only on the items the letter lists. A simple method is to create one folder per item and put in it everything that proves the number on the return.
- Income. Forms W-2 and 1099, bank deposit records, invoices and contracts.
- Deductions and credits. Receipts, canceled checks, statements, mileage logs, written acknowledgments for large charitable gifts.
- Dependents and filing status. Documents showing residency, relationship and support, where those are in question.
- Business items. Ledgers, bank and credit card statements, and any records that tie each expense to the business purpose.
The IRS says it will give you a written request listing what it needs and that it accepts some electronic records, so ask the contact on your letter what format is acceptable. Law requires you to keep the records used to prepare a return for at least three years from the filing date.
Step 5: Write a short, factual response
Include a cover page that lists the tax year, your name and the reference number printed on the letter, along with an index of what you attached. Answer what was asked. If a record is missing, say so plainly and explain what you do have. Do not guess, and do not add unrelated information that was not requested.
Step 6: Ask for more time if you need it
For mail audits, the IRS says you can send a written request, by fax to the number on the letter or by mail, and that it can ordinarily grant one automatic 30-day extension. For in-person audits, contact the assigned examiner and, if needed, the examiner's manager. Make the request before the due date and keep a copy.
What happens if you do not respond
The IRS says that if you miss the due date, it will complete the audit and send a report with proposed changes. That report is based on the information the IRS has, which may not include deductions or credits you could have supported. Responding late is usually better than not responding, so contact the IRS or your representative right away if a date has passed.
After you respond
The IRS reviews your documents and may accept them, ask follow-up questions, or propose changes. If you agree, you sign the report and arrange payment. If you disagree, you can request a conference with a manager, consider mediation, or ask for an appeal; the letter proposing the changes usually lists the deadline. See IRS Appeals. Do not sign an extension of the assessment period (the time limit the IRS has to assess tax) without understanding it; see the statute of limitations page.
How we can help
We can read your audit letter, confirm the years and items involved, assemble and index your records, draft the response and, with a signed power of attorney, deal with the examiner for you. If we find an error on a past return, we can also discuss correcting it. This is general information, and your letter and facts decide what is right for you.
Contact us if you have an audit letter and are not sure where to start, or read about our IRS and state tax representation.
Frequently asked questions
What if I cannot find a receipt?
Say so in your response, and provide the best alternative proof you have, such as bank or card statements, third-party confirmations or a written explanation. Whether alternative proof is enough is up to the examiner.
Do I have to pay right away?
Generally not until you agree to the proposed changes or the IRS assesses an amount. When you agree, the IRS explains payment options. Interest runs on any additional tax until it is paid, so ask your representative whether an early payment makes sense in your case.
Can I check where my audit stands?
For certain mail audits, the IRS says you can see the audit status in your individual online account. The letter also lists phone contacts.
Official sources
- IRS: IRS audits
- IRS: Letters and notices offering an appeal opportunity
- IRS: Your online account
- IRS: Preparing a request for Appeals
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.