What Does an IRS Audit Letter Look Like?

Receiving a letter from the Internal Revenue Service (IRS) can be unsettling, especially if it concerns an audit. Understanding the components of a genuine IRS audit letter helps taxpayers recognize authentic communications and begin to address the situation.

Identifying a Legitimate Letter

An authentic IRS audit letter always arrives via mail, never initially by email, text message, or social media. Legitimate letters feature official IRS letterhead and include a specific IRS notice or letter number, such as a CP2000 for underreported income or a Letter 2202B for an audit, usually found in the top-right corner.

A key indicator of a genuine letter is the absence of threats of immediate arrest, deportation, or demands for immediate payment through unusual methods like gift cards, wire transfers, or cryptocurrency. The IRS will never request such payment methods or threaten legal action in initial contact. Legitimate letters provide a clear IRS contact person and a verifiable phone number, which taxpayers can cross-reference on the official IRS website. If a letter lacks these characteristics or contains misspellings and grammatical errors, it likely indicates a scam.

Key Information in the Letter

An authentic IRS audit letter contains specific information to help taxpayers understand the nature of the inquiry. It will clearly state the specific tax year or years under examination. The letter also indicates the type of audit being conducted. The most common type is a correspondence audit, handled entirely by mail and typically focusing on one or a few specific items, often due to discrepancies with third-party reported income.

For more complex issues, the IRS might conduct an office audit, which requires the taxpayer to meet with an IRS agent at an IRS office. The most comprehensive type, a field audit, involves an IRS revenue agent visiting the taxpayer’s home or business to examine records. The letter generally provides a reason for the audit, which could be a general statement about “changes to your tax return” or reference specific items like income, deductions, or credits. It will also list the specific documents or information requested, such as receipts, bank statements, or W-2s, to support claims on the tax return.

A clear deadline for response is provided, often around 30 days. The letter includes contact information for the IRS employee handling the audit. Instructions on how to respond are also present. The letter also informs taxpayers of their rights, including the right to professional and courteous treatment, and the right to representation.

Next Steps After Receiving the Letter

Upon confirming the letter’s legitimacy, review the entire document, noting the response deadline. Ignoring an IRS audit letter can lead to serious consequences, including additional taxes, penalties, and interest. Non-response may also result in the loss of appeal rights and can trigger more aggressive collection actions, such as tax liens or levies on bank accounts or wages.

Gather all requested documents and information promptly, ensuring to send copies rather than original records. Organizing these materials logically can streamline the process. If the audit seems complex or if there is uncertainty, consider consulting a tax professional, such as a Certified Public Accountant (CPA), Enrolled Agent, or tax attorney. These professionals can offer guidance and represent taxpayers throughout the audit.

If clarification is needed regarding the letter’s contents or requested information, contact the IRS using the provided contact information or by calling the official IRS phone number available on their website. Always keep detailed copies of all submitted documents and correspondence for personal records.