Does Your IRS Audit Identification Number Change?

An IRS audit is a formal review by the Internal Revenue Service of an individual’s or organization’s financial information and tax returns. This examination ensures that reported income, expenses, and credits align with tax laws and regulations. The process helps verify tax liability accuracy, maintain the integrity of the tax system, and ensure compliance across all taxpayers.

Understanding Your Audit Identification Number

The IRS assigns a specific identifier to each audit case to manage and track it efficiently. This unique identifier is referred to as a “control number” or “reference number.” Taxpayers find this number displayed on official IRS correspondence related to the audit, such as examination letters or notices. It often appears in the upper right corner of a CP or LTR notice.

This number serves an important purpose for both the IRS and the taxpayer. It allows the IRS to quickly locate and manage the specific audit file within its system. For taxpayers, referencing this number in all communications ensures that their inquiries or submitted documents are correctly associated with their ongoing audit. Without it, there could be delays or misdirection of important information.

Does the Audit Identification Number Change?

For a particular audit case, the primary audit identification number, often called the control number, remains consistent throughout the audit process. The IRS uses this consistent number to maintain a clear record of the audit’s progression.

While the main audit control number stays the same, taxpayers might encounter different reference numbers on subsequent IRS correspondence. For example, a separate notice number, like a CP5071 series notice for identity verification, might appear on a letter addressing a specific issue within the broader audit. These are supplemental identifiers for particular actions, adjustments, or notices, rather than a change to the primary audit control number.

Importance of Your Audit Identification Number

Consistently using the primary audit identification number is important when communicating with the IRS about an audit. This number acts as a direct link to your specific case within the IRS system. Including it on all correspondence, such as letters, faxes, or phone calls, helps IRS personnel quickly identify and access your audit file.

Properly referencing this number ensures that any information you provide or questions you ask are directed to the correct department and matched to your ongoing examination. This consistent use helps prevent delays in processing your case and ensures all relevant documents are reviewed. For instance, citing this number when providing additional documentation or requesting an extension streamlines the process and helps avoid miscommunications.