How Does the IRS Contact You for an Audit?

An IRS audit involves a comprehensive review by the Internal Revenue Service of an individual’s or organization’s financial information to confirm the accuracy of reported income, deductions, and credits. Understanding how the IRS initiates contact for an audit helps taxpayers differentiate legitimate communications from deceptive attempts, allowing them to respond appropriately and protect themselves from potential fraud.

IRS Audit Notification by Mail

The Internal Revenue Service primarily initiates audit contact through official mail delivered by the U.S. Postal Service. This method is the most common and serves as the official notification for an audit. A genuine IRS audit letter will arrive on official IRS letterhead and include specific details about the examination. This includes the tax year under review, the type of tax being audited, and often a general reason for the audit, such as discrepancies between reported income and third-party information.

These letters also provide clear instructions on how to respond and contact information for the IRS. Common forms for initial audit letters include the CP2000, which addresses discrepancies between reported income and information received from third parties, and letters like CP2501 or Letter 3572, which may request additional information or schedule an appointment. Taxpayers should carefully review the letter and note the IRS contact information provided, which can be used later for verification.

Other Official Contact Methods

While mail is the primary method, the IRS may use other contact methods, usually after initial written correspondence. The IRS generally does not initiate audit contact by phone. If a phone call occurs, it usually follows an initial letter and pertains to an ongoing tax matter where the taxpayer has already been in communication with the IRS.

The IRS will never demand immediate payment over the phone or request sensitive personal financial details. IRS revenue agents or officers might conduct in-person visits for field audits, but such visits are rare and are always scheduled in advance, either via mail or a phone call following initial written contact.

These agents will carry official IRS credentials, including a pocket commission and an HSPD-12 card, both featuring their serial number and photograph, which taxpayers can request to see. If contact is made by phone or in person, taxpayers should always verify the identity of the IRS employee by asking for their name and badge number, then call the official IRS phone number at 1-800-829-1040 to confirm the individual’s employment and the legitimacy of the contact.

How to Identify Fraudulent Communications

Recognizing fraudulent communications protects personal financial information. Common red flags include immediate threats of arrest, deportation, or driver’s license revocation for alleged non-payment.

Fraudulent communications frequently demand payment through unusual methods, such as gift cards, wire transfers, cryptocurrency, or pre-paid debit cards, which the IRS never requests. Unexpected contact, particularly unsolicited phone calls, emails, or text messages claiming to be from the IRS without prior mail notification, is a strong indicator of a scam.

The IRS will also never request sensitive personal information like Social Security numbers, bank account details, or credit card numbers over the phone or via email. Poor grammar, misspellings, or awkward phrasing in written communications can also signal a fraudulent attempt.

If a communication is suspected to be a scam, individuals should not respond to suspicious emails or click on any links, nor should they provide personal or financial information. Hang up on suspicious phone calls and report the incident to the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or the Federal Trade Commission (FTC) at FTC.gov.