Audit Notice

What is an audit notice?

An audit notice is official IRS correspondence informing you that your tax return has been selected for examination. The notice specifies which return and tax year, what items are being reviewed, and what documentation you need to provide. Notices may request specific records by mail or schedule an in-person or virtual meeting. Do not ignore an audit notice; timely response is critical.

Types of IRS audits

Correspondence audits handle simple issues by mail. Office audits require you to bring records to an IRS location. Field audits send an agent to your place of business for comprehensive review. The type of audit often indicates its scope and complexity. Correspondence audits typically focus on one or two items. Field audits examine your entire return and business operations.

Responding to the notice

Read the notice carefully to understand what is being requested. Note all deadlines. Contact your accountant immediately. Gather only the specific documents requested. Respond by the deadline even if you need to request an extension. Do not volunteer information beyond what is asked. Professional representation often helps, especially for office or field audits. The audit process has formal procedures that protect your rights.