IRS Letter 2205-A

What Letter 2205-A is

The IRS manual names it plainly. IRM 4.10.2.8.1.2 (revised September 9, 2019) says revenue agents, the IRS examiners who do field audits, “must use one of the following initial contact letters to request the taxpayer call to schedule the initial appointment”:

So a 2205-A tells you two things at once: you are in a field audit, not a mail or office audit, and which items on your return the agent plans to look at. A field audit, per IRM 4.10.2, is generally held “at the location where the original books, records, and source documents are maintained,” which “is usually the taxpayer’s principal place of business.” Our page on types of IRS audits compares the three kinds.

The manual requires every initial contact to be made “by mail using approved form letters,” and the IRS audits page says it “won’t initiate an audit by telephone.” The letter comes with Publication 1, Your Rights as a Taxpayer, and Notice 609, the privacy notice. For a joint return, each spouse gets a separate letter, and if a power of attorney is on file your representative gets a copy.

Why you got it

Your return was selected for examination, and the agent did a pre-contact review before writing. The IRS lists three common reasons a return is selected: random selection and computer screening against “norms” for similar returns, related examinations of business partners or investors, and third-party information such as Forms 1099 and W-2 that doesn’t match your return (Publication 3498, Rev. 5-2025). Selection “does not suggest there’s a problem,” Publication 3498 says, and the case may close with no change.

If you ask why you were selected, the manual says the agent will give a response “as accurate as possible, without revealing restricted use information.” If you are self-employed, read what examiners check in small business audits next.

How long you have to respond

Follow the date or instructions printed on your letter. There is no statutory deadline for answering a 2205-A, but the IRS manual tells agents to “allow the taxpayer 14 calendar days to respond (includes time for mailing).” That is internal practice, not a legal right to 14 days, so call as soon as you can.

Then, under IRM 4.10.2.9, “every effort should be made” to hold the first appointment within 28 to 35 calendar days of the first action on the case. Agents can reschedule once for a valid reason; later changes, or a first appointment more than 45 days out, need the group manager’s approval. Filing season is not an automatic reason to wait.

Your options

Representation. If you say you plan to hire someone, the manual tells agents to give you “a minimum of 10 business days to secure a representative” and not to start asking questions in that call. Under IRC 7521(c), an attorney, CPA or enrolled agent with a written power of attorney can represent you in the interview, and the IRS “may not require a taxpayer to accompany the representative” without an administrative summons. The manual adds that the representative should have first-hand knowledge of your business. See Form 2848 and audit representation.

Place of the audit. IRC 7605(a) requires a time and place “reasonable under the circumstances.” The manual says that if you state in writing that an exam on site would unduly disrupt or close your business and the agent verifies it, the exam moves to an IRS office in your area, or to your representative’s office within commuting distance. The agent may still tour the business to verify facts such as inventory and assets.

How to respond, step by step

1. Check that it is real. The letter should arrive by mail and name the agent and a manager. Call the IRS at a number from IRS.gov, such as 800-829-1040 (IRS.gov, 2026) for individuals or 800-829-4933 (IRS.gov, 2026) for businesses, if in doubt. When an agent visits, the manual points to the IRS Field Employees Credential (ID) Verification Program for confirming credentials. See how to spot fake IRS letters.
2. Read the issue list. Note each item, the tax year and the form line it relates to. These are the areas where you’ll need records.
3. Decide on representation before the call. If you want help, say so in the first call and ask for the 10 business days.
4. Make the call. The manual says the agent will give you their employee ID number and their manager’s name and phone number, confirm the returns and years, explain the process, discuss the issues, ask what records you keep and where (including accounting software such as QuickBooks), ask who will attend and set the appointment. Answer what is asked; the manual says this call is generally not used to verify items on the return.
5. Watch for the confirmation letter and Form 4564. The agent confirms by Letter 3253 (or Letter 3254 if the appointment is with your representative) and mails “a detailed Form 4564, Information Document Request” listing everything needed at the first appointment.
6. Organize records by IDR item. Copies, labeled to match each numbered request, are easier to review; a cover letter listing the enclosures keeps a record of what you handed over. If records are missing, see rebuilding missing records.

Your rights during the field audit

• Recording. IRC 7521(a) lets you make an audio recording of an in-person interview “upon advance request,” at your own expense and with your own equipment.
• Stopping to get advice. If you “clearly state” during an interview that you want to consult a representative, IRC 7521(b)(2) says the interview must be suspended, unless you are there under a summons.
• An explanation of the process. Before or at the first interview, the IRS must explain the audit process and your rights (IRC 7521(b)(1)), and the manual tells agents to confirm you received Publication 1.
• Accommodation. The manual tells examiners to make every effort to accommodate a physical or mental disability, which may include another location.

What happens next

After the first appointment the agent reviews records, may send more IDRs, and may tour the business. The manual says the scope of a field exam “is determined by the examiner,” and the agent should tell you in the first call that the audit “may be expanded to additional issues.” If it expands to another year, you must be told, orally or in writing (Letter 5968), and given time to extend your power of attorney and gather records.

At the end, Publication 3498 says an audit closes as no change, agreed or unagreed. If you agree, you sign the report (Form 4549 or a waiver). If you don’t, you get a 30-day letter, in field audits usually Letter 950, with your right to protest to Appeals.

Mistakes to avoid

• Waiting out the letter. Silence does not end a field audit; it moves forward on the IRS’s information and third-party records.
• Handing over everything you own. Provide what the Form 4564 lists, completely and on time. The manual tells examiners to keep requests specific to the issues.
• Creating or changing records. Rebuild missing records honestly from bank statements and third parties, and label reconstructions as such. Never backdate anything.
• Assuming the issue list is final. Prepare for related items, such as income, when expenses are examined.

Field audits are where a representative most often earns their fee, but you can handle one yourself, and Low Income Taxpayer Clinics represent eligible taxpayers in audits for free or a small fee. If you’d like a second opinion before you call the agent, request a free review or call 1-877-800-8180. Global Gate Tax Relief quotes a flat fee upfront if it takes the case and does not promise outcomes.

Frequently asked questions

Keep reading in the IRS Audit Guide

• Types of IRS auditsMail, office and field audits compared.
• Self-employed and small business auditsWhat examiners check on Schedule C.
• Audit representationWhen a representative is worth it.
• Letter 950The 30-day letter that ends an unagreed field audit.
• IRS audit letters lookupEvery audit letter and form in one table.