How to Respond to IRS Audit

Proper Audit Response Format

A proper IRS audit response includes a cover letter, organized supporting documents, and clear explanations of each item under examination. The response should be professional, factual, and address only the specific items requested by the IRS.

Your response should reference the notice number, tax year, and specific line items on your return that are under review. Each explanation should cite the supporting document provided.

Step-by-Step Response Process

Follow these steps to prepare an effective audit response:

• Step 1: Read the audit notice completely and identify all items requested
• Step 2: Pull your tax return for the year under examination
• Step 3: Gather supporting documents for each item the IRS is questioning
• Step 4: Organize documents by category with clear labels
• Step 5: Draft a cover letter that addresses each item specifically
• Step 6: Attach copies of supporting documents (never originals)
• Step 7: Mail the complete response using certified mail before the deadline

What NOT to Include

• Do not include emotional statements or complaints about the audit
• Do not provide documents for items not under examination
• Do not include lengthy personal narratives
• Do not make legal arguments or cite court cases
• Do not send handwritten responses
• Do not submit unclear or unlabeled copies

What Makes a Strong Response

Effective audit responses share these characteristics:

• Clear, professional language without technical jargon
• Direct answers to each question or item raised
• Supporting documentation that is legible and properly labeled
• Specific references to notice numbers and tax return line items
• Factual explanations without unnecessary detail
• Respectful tone that acknowledges the examination process

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