IRS Audit and Notice Response Checklist
Overview
When you receive an IRS notice questioning your tax return, understanding what type of notice you received determines your response strategy. The IRS uses different processes: CP2000
notices are automated underreporter inquiries (not audits), while CP75 notices and examination
letters are actual audits conducted by IRS examiners. This checklist applies to individuals who have received their first notice from the IRS and have not yet received a final determination, a statutory notice of deficiency, or a collection notice.
Who This Checklist Is For
This checklist applies if you
- Received a CP75 audit notice, examination letter, or CP2000 underreporter notice
- The notice identifies specific tax years and items under review
- You have not received a 90-day statutory notice of deficiency
- You are uncertain how to respond or what documentation to provide
This checklist does NOT apply if you
- Received a statutory notice of deficiency (90-day letter)
- Are appealing a final audit decision
- Received a collection notice, levy, or bill for taxes owed
- Have professional representation already handling your case
What Matters Most in Your Response
Your initial response quality determines whether your case resolves quickly or escalates into multiple review cycles. The IRS prioritizes whether you acknowledge the notice by the deadline, provide complete and organized documentation on the first submission, and demonstrate cooperation. Missing deadlines or submitting incomplete responses triggers additional notices and extends the process, potentially leading to unfavorable determinations made without your input.
Step-by-Step Response Checklist
Step 1: Identify Your Notice Type Within 24 Hours
Read your notice immediately to determine if it is a CP2000 automated matching notice, a CP75 examination notice requesting documentation, or another examination letter requiring an in-person meeting. Note the specific tax year, items under review, and response deadline date.
Step 2: Confirm Your Response Deadline and Method
Calculate the exact deadline from the notice date, typically 30 days for most initial notices.
Determine if your notice requires mailed documentation only or an in-person office or field examination appointment. Mark the deadline on your calendar as soon as possible.
Step 3: Request an Extension if Needed
If you cannot meet the deadline, contact the IRS office listed on the notice immediately by phone to request a brief extension before the deadline passes. Document the date, time, agent name, and extension granted for your records.
Step 4: Gather Only the Requested Documents
Collect exactly what the notice requests—receipts, logs, bank statements, or other supporting documentation for the specific items questioned. Do not send unrequested documents, as extra paperwork complicates review and signals disorganization. Create a checklist matching notice requests to gathered documents.
Step 5: Organize Documents Clearly
Arrange documents in the order specified by the notice, or create a simple index listing each document by the tax return line item it supports. Number each page in the top right corner and label documents clearly with dates and descriptions.
Step 6: Write a Brief Factual Cover Letter
Prepare a one-page cover letter stating what you are submitting, identifying any missing items with honest explanations, and addressing the review subject factually. Never admit fault, apologize, or volunteer information beyond what was asked. Example: “Enclosed are the 2023 mileage logs and vehicle documentation requested in your notice dated January 15, 2026.”
Step 7: Make Complete Copies for Your Records
Create two complete sets of all documents before mailing: one for the IRS and one for your permanent files. Never send original documents unless specifically requested, and only then with copies retained for your records. Use a stapler or binder clips to organize each set.
Step 8: Mail Using Certified Mail with Return Receipt
Send your response via USPS Certified Mail with Return Receipt Requested to create proof of delivery and meet the deadline requirement. If fewer than five business days remain before the deadline, hand-deliver it to the IRS office address listed on the notice instead.
Step 9: Send Your Response at Least Five Business Days Early
Please submit your complete response at least five business days before the stated deadline to allow for processing time. If you must send your response within three days of the deadline, please hand-deliver it to ensure timely receipt.
Step 10: Wait for the IRS Response
After mailing, allow 30 to 60 days for the IRS to review your submission and respond. Do not contact the IRS to check the status unless more than 90 days pass without communication. The
IRS will issue either a closure letter, a request for additional information, or a 30-day letter proposing adjustments.
Step 11: Respond to Follow-Up Requests Promptly
If the IRS requests additional documents or clarification, treat the follow-up with the same care as the initial response: gather the ordered items, submit within the new deadline, and include a brief explanation. Follow-up requests often indicate the examiner needs clarification, not that problems were found.
- Missing the response deadline: The IRS proceeds without your input, often resulting in
- Sending incomplete documentation: Partial responses trigger additional follow-up
- Including admissions of error in writing: Statements like “I made a mistake” or “I
- Responding only by phone without written follow-up: Phone conversations are not
- Sending original documents without keeping copies: If originals are lost in IRS
- Adding unsolicited documents or explanations: Extra materials not requested by the
- Wage garnishment and bank levy release
- Tax lien removal and credit protection
- Offer in Compromise and installment agreements
- Unfiled tax return preparation
- IRS notice response and representation
Step 12: Understand Your Options if You Receive a 30-Day Letter
If you receive a Letter 525, Letter 915, or similar 30-day letter proposing adjustments after the examination, you have 30 days to either accept the findings, request an Appeals conference, or hire professional representation to negotiate. This is distinct from a statutory notice of deficiency.
Common Mistakes That Worsen Your Situation proposed adjustments based solely on available third-party information. Extensions are frequently granted if requested before the deadline expires. requests, lengthening the review process and creating an appearance of non-cooperation that may negatively influence examiner decisions. should have kept better records” become part of the permanent IRS file and can be used against you in appeals or collection proceedings. documented in IRS files the same way written responses are, creating no official record of what you discussed. Always follow phone calls with a written confirmation. processing or mailing, you have no proof of submission or backup records, forcing you to recreate documentation and delaying resolution. notice can confuse the review, introduce new issues that the examiner did not initially notice, and make your response appear scattered.
If You Ignore the Notice
Ignoring an IRS notice allows the examination or underreporter inquiry to proceed based only on your original tax return and third-party information reports the IRS has on file. The IRS will make determinations without considering your documentation or explanations. You will receive a
30-day letter proposing adjustments and offering Appeals rights. If you ignore that letter, the IRS will issue a statutory notice of deficiency (also known as a 90-day letter), which is your final opportunity to petition the Tax Court without first paying the tax. After 90 days without a petition, the IRS assesses the tax and begins collection.
When to Seek Professional Help
Consider hiring a tax professional before responding if the audit involves complex business deductions, depreciation, or cost basis calculations requiring specialized knowledge.
Professional help becomes critical if you lack the requested records, if the notice concerns multiple tax years or income categories, if you have received a field or office audit requiring in-person meetings, or if you have received numerous follow-up requests indicating that the case is not resolving simply.
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