An audit is a paper process with hard deadlines. These guides cover the three audit types, what triggers an examination, how far back the IRS can go, the records that prove each issue, how to respond letter by letter, and the appeal routes — reconsideration, Appeals, and Tax Court — when you disagree.
Got an IRS audit notice? Learn the 3 audit types, the deadlines that control your case, and every option: respond, appeal to Appeals, or petition Tax Court.
A correspondence audit is handled entirely by mail. What the IRS asks for, the 30-day response rule, how to send documents, and what happens if you ignore it.
Audit reconsideration reopens a closed audit when you have documents the examiner never saw. The eligibility rules, Form 12661, and where to send the request.
Notice CP75 means the IRS is auditing your EITC or other credits and holding your refund. The documents to send within 30 days and what happens if you don't.
Most audits start with a DIF score, a document mismatch, or a related exam - not random bad luck. The verified selection methods and the red flags that matter.
Letter 525 is the general 30-day letter carrying your audit report (Form 4549). How to read the proposed changes and agree, send proof, or appeal in 30 days.
Office audits happen at an IRS office; field audits at your home or business. Who you will meet, the records to bring, and how to keep the scope contained.
A Tax Court petition must be filed within 90 days of the notice of deficiency - no extensions. The $60 fee, DAWSON e-filing, and the $50,000 small-case option.
The IRS usually has 3 years to audit under section 6501: 6 years if you omitted over 25% of your income, and no limit for fraud or unfiled returns. The rules.
Disagree with your audit? You have 30 days from the 30-day letter to protest to the Independent Office of Appeals. Small case vs formal protest, explained.
Use this checklist to assemble audit-proof records: income, deductions, credits, mileage and travel, matched to the proof standard the IRS applies to each one.
Respond to an IRS audit letter the right way: answer only what is asked, index documents to each issue, meet the deadline. Includes a worked example response.