IRS Audit Deadline Missed

What Happens When You Miss the Deadline

Missing an IRS audit response deadline may result in the IRS making a determination based solely on the information they have. This typically means disallowing deductions or credits under examination and assessing additional tax, penalties, and interest.

The IRS will issue a notice of deficiency (also called a statutory notice) proposing additional tax. You will have 90 days to petition the U.S. Tax Court to dispute the determination.

Why Deadlines Are Critical

IRS audit deadlines preserve your rights:

• Missing deadlines results in automatic assessment of proposed adjustments
• You lose the opportunity to present documentation and explanations
• Additional penalties may apply for failure to respond
• Collection actions may begin if additional tax is assessed

Responding late is better than not responding at all, but timely responses provide the best opportunity to resolve the examination favorably.

What NOT to Do

• Do not continue to ignore the IRS after missing the deadline
• Do not assume it is too late to respond
• Do not agree to proposed adjustments without reviewing your records
• Do not fail to request an extension if you need more time
• Do not pay proposed amounts before understanding your rights

What to Do Next

Contact the IRS immediately at the number on the audit notice. Explain that you missed the deadline and request an opportunity to respond. In many cases, the IRS will allow late responses if you act quickly.

Prepare your response and supporting documentation as quickly as possible. Include a brief explanation for the delay. Submit your response even if you have not received confirmation that it will be accepted.

If the IRS has already issued a notice of deficiency, you still have 90 days to petition the Tax Court. Do not miss the Tax Court deadline, as it is absolute and cannot be extended.

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