A correspondence audit is an IRS examination conducted entirely by mail, typically focused on one or two items such as a deduction, a credit, or an income mismatch, and it is the most common type of audit.
The letter lists the items and the documents requested, with a 30-day deadline. Crypto mismatches from Form 1099-DA are handled this way. A correspondence audit can expand if the response raises new questions.
Why it matters: the volume of these audits is rising with third-party reporting, and a sloppy response can convert a narrow inquiry into a full examination.
Read more: IRS audit defense.
Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.
See the practice page →Our tax attorneys handle IRS audits, crypto tax, offshore disclosures, and opinion letters for clients nationwide. Consultations are confidential.
Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
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