What This Service Actually Does
- Reviews the issues and evidence the IRS identifies, presents factual explanations and addresses proposed adjustments.
- A representative can organize the response, handle authorized IRS communications and evaluate appeal options within the agreed engagement.
- Representation does not guarantee that every claimed item will be allowed. The underlying law and supporting records control the result.
Why Someone Might Need It
- You received a letter requesting proof of income, a deduction, a credit or another return item.
- The examination covers business books, multiple years, significant adjustments or records that are difficult to reconstruct.
- You want a knowledgeable professional to evaluate the IRS position and protect deadlines while you continue managing other obligations.
What a Professional Might Charge
Selected schedules distinguish written correspondence audits from office or field examinations. These observed examples combine limited engagements with a broader provider estimate.
Illustrative published fee examples, not a verified national average, required rate, legal price limit, or quote. The price depends on the work and the professional. Agency charges and taxes are separate.
Compare the Full Scope and CostWhat the Professional Fee May Include
- Review of the notice and return, evaluation and organization of supporting records, preparation of responses and examiner communications.
- Ask whether meetings, additional issues, revised reports and administrative appeals are included, and whether the quote has an hourly limit.
What It May Exclude
- Tax, penalties, interest, bookkeeping reconstruction, amended returns, independent valuations, state examinations, criminal defense or Tax Court litigation unless expressly included.
- A preparation fee paid when the return was filed does not necessarily include audit defense. Read that original agreement before buying duplicate coverage.
Can I Do This Myself?
You may represent yourself before the IRS. A focused correspondence audit with complete records can be manageable. Complex accounting, major legal disputes, suspected fraud or a Tax Court deadline call for prompt qualified assistance.
Notice of Deficiency: Protect the Court Deadline
A Notice of Deficiency gives a separate opportunity to challenge proposed tax in U.S. Tax Court. The usual period is 90 days after mailing, or 150 days when the notice is addressed to a person outside the United States. Read the printed last date to petition and obtain advice immediately if there is any uncertainty.
Continuing to discuss the case with the IRS does not extend this period. An electronic petition generally must reach DAWSON by 11:59 p.m. Eastern Time on the last filing day. Review the court instructions for filing, permitted mailing methods, privacy and any filing-fee waiver.
If the deadline has passed or is disputed, seek qualified legal help promptly to evaluate remaining remedies. Do not assume that an informal response or payment-plan request preserved a court challenge.
Documents and Information I Need
- The complete notice and envelope, the return under review, schedules, preparer worksheets and any previous response.
- Wage and income forms, bank records, receipts, invoices and cancelled checks connected to the specific issues.
- Mileage or other logs, dependency and residency records, contribution acknowledgments or business records when the letter requests them.
- A timeline and document index identifying missing records, their source and when you expect to obtain them.
Keep these records in your own secure files. This website does not require your tax documents to read or use the guide.
Step-by-Step Instructions
Read the Entire Audit Notice
Read every page, including response forms and enclosures. Highlight the requested action and office handling the case. A computer-generated income-matching proposal is not necessarily the same process as an examination.
Identify the Years and Issues
Create one line for each tax year and disputed item. Write down the amount claimed and the proof requested. Keep unrelated state or other-year issues in separate folders so your response addresses this examination.
Calendar the Response Deadline
Use the date in the letter. If you need more time for an ordinary records response, request it through the listed office before the deadline and confirm the result. A statutory Notice of Deficiency has a different court deadline that an informal extension cannot change.
Verify the Notice
IRS audits begin with mailed contact. Independently check the notice through IRS.gov if you suspect a scam. Do not transmit records to a caller or email address solely because the person claims to be your auditor.
Gather Requested Records
Use the letter as a checklist. Obtain legible copies from employers, banks, schools, healthcare providers or other record holders when appropriate. Keep originals unless specifically instructed otherwise.
Compare the Request with Your Return
Trace each IRS question to the filed return and supporting calculation. Identify a missing document, arithmetic difference or legal disagreement separately. Do not invent a receipt or silently change a record to match the return.
Organize Evidence by Issue
Label exhibits with the year and issue, add a brief index and reconcile totals. For a payment, explain what it purchased and its tax connection; a bank withdrawal by itself may not establish a deductible purpose.
Write a Factual Response
Address each requested item in order. State what the evidence shows, identify the attached exhibit and explain any unavailable record. Keep speculation separate from facts and answer the actual questions fully.
Submit by the Authorized Method
Use the mailing address, fax or secure upload method in the notice. Use the IRS Document Upload Tool only for eligible correspondence and follow its instructions, access codes and file requirements. Do not assume every document can be sent through one general portal.
Keep Copies and Proof
Save the exact response, all attachments and delivery or upload confirmation. Record the date sent and expected follow-up. A saved draft is not a submitted response; verify completion before leaving an upload screen.
Review Follow-Up Requests and Adjustments
Check every new deadline. Compare proposed changes with your evidence and ask for a calculation or explanation of unresolved items. Keep a list of documents the IRS has acknowledged and those it still says are missing.
Decide Whether You Agree
If the report is correct, read the agreement and payment instructions before signing. If you disagree, identify the exact adjustment and reason. Do not sign merely to stop correspondence without understanding what the signature authorizes.
Use Available Administrative Appeal Rights
Read the appeal letter and deadline, often 30 days. Send the requested protest to the office listed, not directly to Appeals. Qualifying small cases may use Form 12203 or a brief statement; larger or ineligible cases need the formal protest described by the IRS.
Get Prompt Help for Legal Risk
Contact a tax attorney or qualified clinic for fraud concerns, litigation or a Notice of Deficiency. An EA or CPA with examination experience can assist with records and administrative representation. A Tax Court representative must be separately admitted to that court.
Checkmarks are a personal reading aid. They are not submitted to an agency or saved as a case record. Enter personal or bank information only through the agency’s secure system.
Official IRS Forms and Resources
What Happens After Submission?
- An audit may end with no change, an agreed adjustment or an unagreed adjustment. Ask for the closing document or examination report and keep it with the return.
- Processing time depends on complexity, record availability and follow-up. Ask the examiner what is outstanding, when a response is expected and how to confirm receipt. A delay alone does not prove that a representative is doing no work.
- If additional tax becomes final and you cannot pay, review payment and hardship options separately. Disputing the adjustment and arranging payment address different questions.
Common Mistakes to Avoid
- Missing the letter deadline, uploading unreadable files, sending originals without retaining copies or answering only part of the request.
- Assuming a call, amended return, informal agreement or pending Appeals discussion extends the time to petition Tax Court.
- Signing an assessment agreement or extension of the assessment period without understanding the consequences. Ask for an explanation or independent review.
- Assuming a return preparer, salesperson or bookkeeper is automatically authorized to represent you in every IRS or court proceeding.
When Professional Assistance May Be Appropriate
- An EA, CPA or tax attorney can help with a complex examination and IRS Appeals. Confirm relevant experience, credentials, scope and any Form 2848 authorization.
- Seek a tax attorney promptly if fraud, intentional misconduct or criminal investigation is raised. Court representation requires admission to the court, even when the person has IRS practice rights.
- A Low Income Taxpayer Clinic may help eligible taxpayers with an audit or dispute. VITA and TCE mainly prepare qualifying returns; do not assume they provide audit representation.
Free or Low-Cost Assistance
Frequently Asked Questions
Does an Audit Mean I Did Something Wrong?
No. Selection begins a review. The IRS still needs to examine the relevant facts and records.
Can I Ask for More Time?
You can ask the examination office about an ordinary document-response extension. Confirm the instructions and outcome. Do not treat that request as an extension of a Tax Court filing deadline.
What If the IRS Already Assessed the Audit Tax?
Audit reconsideration may be available in some circumstances, such as new evidence and an unpaid disputed assessment. Eligibility differs from a timely pre-assessment appeal. Use the official reconsideration instructions and get advice if a refund claim or court deadline is involved.
Can I File a Tax Court Petition Myself?
Yes, but you must follow the court rules and deadlines. Review the court guidance, consider a clinic and protect confidential identifiers in filings.
Official guidance reviewed October 10, 2026. General education does not determine eligibility or extend a deadline. Follow the current agency instructions and the dates on your actual notice. These IRS procedures do not replace state-specific rules.