IRS Letter 3572

What Letter 3572 is

IRM 4.10.2.8.1.1 (revised November 4, 2016) lists the letters tax compliance officers (TCOs), the IRS examiners who handle office audits, must use to start one:

“SBSE” is the IRS Small Business/Self-Employed division, which runs office audits. Under IRM 4.10.2.9.2, an office exam is generally held “in the IRS office closest to the taxpayer’s residence”; your home or business is used only in extenuating circumstances, such as the nature of the business or the taxpayer’s incapacity. That makes it different from a mail audit (all by letter) and a field audit by a revenue agent, which starts with Letter 2205-A.

As with every audit, the first contact must come by mail. The manual says the letter goes out with Publication 1, Your Rights as a Taxpayer, and Notice 609. On a joint return each spouse gets a separate letter, and a representative with a power of attorney on file gets a copy.

Why you got it

Your return was picked for examination, and the TCO chose specific items to review before writing. Publication 3498 (Rev. 5-2025) lists the usual reasons: computer screening against “norms” for similar returns, related examinations of partners or investors, and third-party documents, such as Forms 1099 and W-2, that don’t match your return. It also says selection “does not suggest there’s a problem.” If you ask why you were picked, the manual says the examiner will give a response “as accurate as possible, without revealing restricted use information.”

Audited for the same thing recently? For individual returns without a Schedule C or Schedule F, IRM 4.10.2.13 provides “repetitive audit” procedures when the same issues were examined in either of the two preceding years and resulted in no change or a small change. If that is your situation, tell the examiner and have the earlier closing letter ready.

What comes with Letter 3572: Form 4564

The manual says TCOs “must include a focused IDR with the initial contact letter,” tailored “specifically to the tax return and issues to be examined.” The IDR is Form 4564, Information Document Request. It “will list the specific records, information, and documents” you should have at the first appointment, and it “must always include a date for submission” (IRM 4.10.2.10.1).

Read it as your agenda. Each numbered request maps to an item on your return, such as a deduction, a credit or a source of income. Examiners are told requests “should be specific” and avoid asking for more than is essential, and many IDRs say more may be requested as the audit goes on.

How long you have to call

Follow what your letter says. The manual tells TCOs to “allow the taxpayer 14 calendar days to respond (includes time for mailing).” That is internal practice, not a statutory deadline, so call promptly. After the call, the TCO confirms the date by Letter 3573, the “SBSE Office Exam Appointment Confirmation Letter,” which the manual says goes out within one business day.

Scheduling rules from IRM 4.10.2.9:

• The IRS aims to hold the first appointment within 28 to 35 calendar days of the first action on the case.
• The examiner can let you reschedule once for a valid reason. Further changes, or a first appointment more than 45 days out, need the group manager’s approval.
• If you plan to hire a representative, you get “a minimum of 10 business days” before the IRS follows up to schedule.
• Examiners are expected to accommodate religious or secular holidays, and a disability (which may mean a different location).

Your options

Under IRC 7521(c), an attorney, CPA or enrolled agent with a written power of attorney can represent you, and the IRS “may not require a taxpayer to accompany the representative” without an administrative summons. See Form 2848 and when representation is worth it.

How to respond, step by step

1. Check that it is real. The IRS audits page says the IRS notifies you by mail and “won’t initiate an audit by telephone.” If unsure, call the IRS at a number from IRS.gov, such as 800-829-1040 (IRS.gov, 2026). See spotting fake IRS letters.
2. Calendar the dates. Write down the letter date, the response window and the IDR submission date. Our first 10 days checklist covers the rest.
3. Call to schedule. The manual says the examiner will give their employee ID number and their manager’s name and phone number, confirm the year, explain the process and your rights, and discuss the issues. Pick a date that gives you time to gather records.
4. Gather records item by item. Organize copies to match each numbered IDR request, with a short note on how each amount was figured. A cover letter listing the enclosures keeps a record of what you handed over. If something is missing, see rebuilding missing records.
5. Attend, or send your representative. Answer the questions asked. If you decide mid-interview that you want advice, say so: IRC 7521(b)(2) requires the interview to be suspended (unless you were summoned). You may record the interview if you ask in advance (IRC 7521(a)).
6. Follow up in writing. If the examiner asks for more, you will usually get another Form 4564 with a new date.

What happens next

The manual says the office exam’s scope is set during classification but “should not be limited to the classified issues” if other significant issues come up, with manager approval to add them. If another year is added, you must be told.

Publication 3498 says an audit ends as no change, agreed or unagreed. With changes, the TCO sends the report. In office audits, the 30-day letter is Letter 915, and the manual says office exams can use Form 4549 (which has a signature line) even for unagreed cases. You then generally have 30 days to agree or request Appeals; see the 30-day letter guide. If you don’t answer, a notice of deficiency follows, with a 90-day Tax Court deadline under IRC 6213(a).

Mistakes to avoid

• Not calling. A no-show case is likely to end with the items disallowed, and the manual says the facts may still support an accuracy-related penalty for negligence.
• Bringing originals you can’t spare. Bring organized copies and keep the originals available.
• Answering beyond the question. The examiner sets the scope; stick to the items asked about.
• Making up records. Reconstruct honestly from bank, card and third-party records; never create or backdate documents.

Many office audits involve a handful of items you can document yourself. Low Income Taxpayer Clinics help eligible taxpayers for free or a small fee, and the Taxpayer Advocate Service (877-777-4778 (IRS.gov, 2026)) helps when an IRS problem causes financial hardship. If you’d rather not go alone, request a free review or call 1-877-800-8180. Global Gate Tax Relief tells you whether you can handle it yourself and, if it takes the case, quotes a flat fee upfront with no promised outcome.

Frequently asked questions

Keep reading in the IRS Audit Guide

• Types of IRS auditsMail, office and field audits compared.
• First steps after an audit letterWhat to do in the first 10 days.
• Form 4564 (IDR)How to answer an Information Document Request.
• Letter 915The report letter that ends an office audit.
• IRS audit letters lookupEvery audit letter and form in one table.