Got an IRS Audit Letter? What to Do in the First 10 Days

Your 10-day checklist

An audit letter is a request for information, not a finding that you did something wrong. The IRS audits page says selection “does not always suggest there’s a problem”; some returns are picked by statistical formula or because of a related audit of another taxpayer. What matters now is answering accurately and on time. Work through these steps in order:

1. Read the letter and note three things. Write down the tax year, the items the IRS is reviewing and the response date. Note the letter number in the top right corner and whether the audit is by mail or in person.
2. Confirm the letter is really from the IRS. Look up the letter number on IRS.gov and check your IRS Online Account. The IRS does not start an audit by phone; if anything looks wrong, call the IRS on its own published number.
3. Put the deadline on your calendar. Mark the response date and a reminder a week before it. If you do nothing, the IRS finishes the audit with the information it has and proposes changes.
4. Pull a copy of your return and your IRS transcripts. Get the return exactly as filed and your wage and income transcript, so you can compare your figures with what the IRS received from third parties.
5. Gather only the records the letter asks for. Collect receipts, statements and other records for each listed item. If something is missing, write down how you arrived at the amount and start rebuilding the record.
6. Ask for more time before the deadline if you need it. Call the number on the letter. For mail audits the IRS can ordinarily grant a one-time 30-day extension; for in-person audits, contact the assigned auditor.
7. Decide whether to respond yourself or get representation. A simple mail audit with good records is often manageable alone. For an in-person audit, missing records or a large amount, consider an enrolled agent, CPA or attorney under Form 2848.
8. Send copies, keep copies, and get proof of delivery. Send photocopies, never originals, by the method the letter gives: mail, fax or the IRS Document Upload Tool. Keep a full copy of what you sent and confirmation that the IRS received it.

The rest of this page explains each step and the IRS rules behind it.

Day 1: read the letter and confirm it is an audit

Read the whole letter and every enclosure before you call anyone. You are looking for a small set of details:

Some IRS letters that propose more tax are not audits. A CP2000 comes from the IRS matching program, which compares your return with W-2s, 1099s and other third-party reports. The IRS manual (IRM 4.19.3.1.2) treats these contacts as “not considered an examination,” so answer them on their own terms. Our guide to the types of IRS audits shows how to tell which letter you have, and IRS audit letters explained lists the common audit letters and forms.

Day 1-2: make sure the letter is really from the IRS

Scammers copy IRS letters, so check before you send anything. On its audits page the IRS says: “We won’t initiate an audit by telephone” and that it “will notify you by mail.” A phone call, text or email announcing an audit is a warning sign.

• Look up the number. The IRS says you can find the CP or LTR number in the right corner of the letter and search IRS.gov by number or topic.
• Check your IRS Online Account. Some notices and letters appear there. For audits, the IRS says the “Records and Status” section can show the date the audit started, when letters were issued and when the next response is due.
• Call the IRS yourself. If the letter does not appear in your search or looks suspicious, the IRS says to call 800-829-1040 (IRS.gov, 2026). Use that number, not one printed on a letter you doubt.

For the warning signs of fake letters and where to report them, see how to spot a fake IRS letter.

Day 2: calendar the deadline and know what happens if you miss it

Put the response date in your calendar with a reminder a week earlier. Plan to mail or upload a few days ahead.

Ignoring the letter does not end the process. It usually moves through these stages:

1. Audit report with proposed changes. Based only on what the IRS has.
2. 30-day letter. Publication 3498 says that if you don’t reach agreement you will receive a letter giving you generally 30 days to accept the changes or appeal. See the 30-day letter.
3. Notice of deficiency. If you don’t respond to the 30-day letter, the IRS sends a notice of deficiency, also called a 90-day letter. You have 90 days from its date (150 days if it is addressed to you outside the United States) to petition the Tax Court without paying first. Publication 3498-A says the IRS cannot extend that time. See notice of deficiency and the CP3219A page.
4. Assessment and a bill. If you don’t petition in time, the tax is assessed and collection notices follow, starting with a CP14.

A late reply is still better than none, but the deadlines above keep running whether or not you answer.

Days 2-5: pull your return, transcripts and records

Start with a copy of the return exactly as you filed it, including every schedule. Then get your IRS transcripts. The IRS Get Transcript page lists tax return, tax account and wage and income transcripts. You can view them right away in your IRS Online Account, or have a tax return or account transcript mailed, which the IRS says arrives in 5 to 10 calendar days.

• Wage and income transcript. Shows the W-2s, 1099s and other forms the IRS received. Compare it with your return line by line.
• Account transcript. Shows filing, payment and assessment history for the year. See how to read an IRS account transcript.

Next, gather records for each item the letter lists: receipts, invoices, bank and card statements, canceled checks, mileage logs, closing statements or whatever proves the figure on your return. Label each document with the item it supports.

Keep the response focused on the request. The IRS asks in writing for specific documents, so answer that request completely and leave out unrelated papers. Sending a box of everything slows the review and can raise new questions.

If a record is missing, Publication 3498-A says to “provide an explanation of the issue and how the amount was determined.” Start rebuilding it now from bank statements and third-party copies; our guide to an IRS audit with missing records covers what the IRS accepts. Never create or backdate a document.

Need more time? How to ask

Ask before the deadline, not after it. The IRS audits page says:

• Mail audits: “We can ordinarily grant you a one-time automatic 30-day extension.” Publication 3498-A says to call the number on the letter to discuss your situation or request more time.
• In-person audits: contact the auditor assigned to your case, and the auditor’s manager if needed.
• Notice of deficiency: the IRS says it “cannot grant additional time” to submit documents, and the 90-day Tax Court petition deadline stays the same.

When you call, write down the date, the name or ID number of the person you spoke with and the new due date. If you can send part of the records on time, send them and say what is still coming.

If the volume of records is too large to mail or fax, Publication 3498-A says to call the number on the letter for help; you may be asked for an itemized list. The IRS audits page adds that you can request a face-to-face audit if you have too many records to mail.

Days 5-10: respond yourself or get representation

You can always act for yourself. Publications 3498 and 556 also give you the right to have someone accompany you, or to have a representative act for you “with or without you being present.” If you are in an interview and ask to consult a representative, the IRS must in most cases suspend and reschedule it (not if you are there under an administrative summons).

• Who can represent you. Usually an attorney, CPA or enrolled agent; an enrolled actuary or the preparer who signed the return may also qualify under special rules. You authorize them on Form 2848. Spouses on a joint return each file a separate Form 2848. Form 8821 only lets someone receive your information; it does not let them speak for you.
• Free help. Low Income Taxpayer Clinics can represent eligible taxpayers in audits and appeals for free or a small fee. The Taxpayer Advocate Service (877-777-4778 (IRS.gov, 2026)) can step in if an IRS problem is causing hardship or normal channels have failed.

Our page on audit representation covers what a representative does and what to ask before hiring one. Global Gate Tax Relief’s team includes licensed tax attorneys, enrolled agents and CPAs. It offers a free consultation and, if it takes the case, quotes a flat fee upfront; if you can handle the audit yourself, it will tell you. Request a free consultation or call 1-877-800-8180.

How to send your response

Use the method your letter gives you. Publication 3498-A says to attach photocopies to the letter and send them to the address or fax number provided, and adds: “Please do not send original documents.”

• Mail. Use a delivery service that confirms receipt; the IRS audits page suggests asking for confirmation that the IRS received your response.
• Fax. Put your name and Social Security number on each page so every page stays with your case.
• IRS Document Upload Tool. The IRS describes it as a way to send documents in response to a notice or letter. You enter the access code if one is provided, or the notice or letter number, and upload JPG, PNG or PDF files; the tool confirms receipt. Use it when your letter offers an access code or upload option; otherwise use the mail or fax details on the letter.

Include a short cover letter that lists each item under review and the documents that support it. For audits by mail, Publication 3498-A says the IRS will send a letter within 30 days acknowledging documents received by mail or fax. If the IRS then accepts your documents, you get a letter accepting the return as filed; keep it with your tax records. If it proposes changes, read your options at the 30-day letter before you sign anything. Publication 3498-A says not to sign the agreement page if you disagree or plan to appeal.

Frequently asked questions

Keep reading in the IRS Audit Guide

• Audit response cover letterTemplate for sending your records
• Types of IRS auditsMail, office and field audits, and letters that are not audits.
• IRS audit letters explainedWhat each audit letter and form means and what to do next.
• IRS audit with missing recordsHow to rebuild and support amounts when receipts are gone.
• Do you need audit representation?When to handle it yourself and when a representative helps.
• How to read an IRS account transcriptCheck what the IRS has on file for the year under audit.