IRS Random Audit Response

What a Random Audit Means

A random audit is part of the IRS National Research Program (NRP). Returns are selected purely by statistical sampling, not because of suspected errors or red flags. The IRS uses random audits to measure tax compliance and improve audit selection algorithms.

Random audits are comprehensive and require verification of every item on your return, even if no discrepancies are suspected.

Why You Were Selected

Random audit selection is based solely on statistical sampling:

• Your return was randomly selected by computer
• Selection was not triggered by errors or suspicious activity
• The IRS is not accusing you of wrongdoing
• The audit is conducted for research and compliance measurement purposes

Cooperation with a random audit helps the IRS improve tax administration. Results are used for statistical research, not criminal investigation.

What NOT to Do

• Do not ignore the audit notice because you believe your return is correct
• Do not assume items will be accepted without documentation
• Do not provide estimates or approximations for amounts
• Do not fail to substantiate every deduction and credit claimed
• Do not become frustrated by the detailed nature of the examination

What to Do Next

Expect to verify every item on your return with supporting documentation. Gather complete records for income, deductions, credits, and withholding. Organize documents by category and prepare written explanations for unusual or complex items.

Respond thoroughly and cooperate fully. Random audits are time-intensive but do not indicate suspicion of wrongdoing. Maintain professional communication with the examiner throughout the process.

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