IRS audit response guide

Legal and tax information only. Audit procedures and deadlines are specific to your notice and tax situation. This guide identifies your likely audit type only. A tax attorney or CPA confirms your exact obligations and deadlines. See our full disclaimer.

Identify your audit type and next step

Your audit type and recommended next step

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What are the different types of IRS audits?

The IRS conducts 3 main types of audits, and the type dramatically affects how serious your situation is. A correspondence audit, the most common by far, is handled entirely through mail and usually questions 1 or 2 specific items on your return. An office audit requires an in-person meeting at an IRS office and covers more ground. A field audit, the least common and most serious, involves an IRS agent visiting your home or business and can expand into a broader review.

Your notice type tells you almost everything about what to expect - a letter asking for documentation of a specific deduction is a very different situation than a scheduled field audit. If your audit relates to a business, understanding your business structure and records matters for how you respond, and if the audit uncovers a larger dispute, a tax lien response guide covers what happens if the IRS moves toward collection.

How does the IRS decide who to audit?

Most audits are triggered by statistical formulas that flag returns with numbers unusual for similar taxpayers, though some are random and some stem from information mismatches, like a 1099 that doesn't match what you reported. A very small percentage of all returns get audited each year, and even fewer face anything beyond a correspondence audit.

What should you do the moment you receive an audit notice?

Read the notice carefully to confirm exactly what tax year and what specific items are being questioned - don't assume it covers your entire return. Note the response deadline immediately, since missing it can result in the IRS simply adjusting your return unfavorably without further input from you. Gather only the specific documentation requested rather than sending your entire financial history.

Can you ignore an audit notice?

No, and doing so is one of the worst responses possible. If you don't respond by the deadline, the IRS typically proceeds to assess additional tax, penalties, and interest based on their own determination, without the benefit of the documentation or explanation you could have provided. Even requesting more time, which the IRS often grants, is far better than silence.

Frequently asked questions about IRS audits

Not always. Many correspondence audits are straightforward enough to handle yourself or with help from your tax preparer, especially if the requested documentation is simple, like a receipt for a specific deduction. Consider professional help if the amount at issue is significant, the notice is confusing, or you disagree with the IRS's position and want to push back.

Generally 3 years from when you filed, though this extends to 6 years if you substantially understated income, and there's no time limit at all for fraud or if you never filed a return. Most audits target relatively recent returns, but understanding this window matters if you're trying to assess your overall exposure.

You have the right to appeal within the IRS through its independent Office of Appeals, and if that fails, options exist to petition Tax Court or pay the disputed amount and sue for a refund in federal court. Most disputes resolve at the appeals stage without needing to go to court, especially with a well-organized case.

The overwhelming majority of audits are purely civil matters resulting in, at most, additional tax and penalties. Criminal referrals are rare and generally require evidence of willful fraud rather than honest mistakes or aggressive but good-faith positions. If an audit begins to feel adversarial in a way that suggests a criminal angle, get a tax attorney involved immediately.

For an office or field audit, having a representative present, whether a CPA, enrolled agent, or attorney, is generally advisable, especially if the amounts involved are significant. You have the right to have someone else handle communications with the IRS on your behalf, and doing so often keeps the audit narrower and more focused than it might otherwise become.