IRS audit letter

An IRS audit letter is the formal notice that a return has been selected for examination, identifying the tax year, the items under review, the documents requested, and the deadline to respond, and it arrives by mail, never by phone or email.

Common forms are Letter 2205 for a field or office audit and Letter 566 for a correspondence audit. The letter will state whether the examination is by mail or in person and name an examiner.

Why it matters: an audit initiated by phone, text, or email is a scam. A real letter deserves a response within the deadline, prepared with counsel.

Read more: what to do when you receive an audit letter.

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.