IRS Audit Written Response

What a Written Response Includes

A written audit response is a formal letter to the IRS that addresses each item under examination. It includes your taxpayer identification, the notice number, the tax year in question, and specific explanations with supporting documentation.

The written response serves as your official reply to the audit notice. It becomes part of the permanent audit record and may be referenced in future IRS correspondence or appeals.

Required Elements of an Audit Response

Every written audit response must include:

• Your name, address, and taxpayer identification number
• The notice or letter number from the IRS
• The tax year under examination
• Reference to specific items or line items being questioned
• Clear factual explanations for each item
• List of supporting documents attached
• Your signature and date

Incomplete responses may result in delays or unfavorable determinations.

What NOT to Do in Your Written Response

• Do not submit handwritten responses
• Do not use argumentative or emotional language
• Do not make accusations against IRS personnel
• Do not include irrelevant personal information
• Do not cite legal cases or tax law unless necessary
• Do not leave items unaddressed or unanswered

Professional Response Best Practices

Strong written responses follow these principles:

• Use clear, professional business letter format
• Address each item requested in the order listed in the notice
• Provide specific facts rather than generalizations
• Reference supporting documents by exhibit number or label
• Keep explanations concise and focused on facts
• Maintain a respectful, cooperative tone throughout
• Proofread for clarity and accuracy before mailing

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