An IRS correspondence audit is an examination handled entirely by mail. The IRS questions one or a few items on a single return, such as a deduction, a credit or your filing status, and asks you to send documents that support them. It is the most common kind of audit, and a clear, complete, on-time response often resolves it.
Not sure what the letter is asking for? Call (415) 754-0115 to schedule a free consultation, or send us a message through the contact page with the letter number.
First, confirm the letter is real
Scammers imitate IRS audit letters. A genuine notice arrives by US mail, names the tax year, lists a letter or notice number, and gives a response deadline and a phone number. Check that number against the IRS's official website rather than the letter itself if you have any doubt. The IRS does not open an audit by text, social media or a threatening phone call demanding immediate payment.
Reading an IRS correspondence audit letter line by line
Most mail audits come with a cover letter, a list of the items under review, and sometimes a form report showing the tax the IRS would propose if you send nothing. Look for:
- The tax year and the specific lines or credits in question.
- The response date. This is the date that matters, not the date you opened the envelope.
- Exactly which documents are requested. Some letters include a checklist.
- How to respond: by mail, by fax, or through the IRS Documentation Upload Tool if the letter offers it.
If you need more time
Call the number on the letter before the deadline and ask for an extension. Short extensions are commonly granted when requested in time. Write down the date, the name or ID number of the person you spoke with, and the new date.
Building a response the examiner can follow
Correspondence examiners work through high volumes of cases. A response that is easy to follow tends to be resolved faster than a stack of loose receipts.
- Write a cover letter. Include your name, taxpayer identification number, tax year and the letter number. List each item in question and the exhibit that supports it.
- Label and order exhibits. Group documents by issue, and add a short summary that ties the numbers to the return.
- Send copies, never originals. Keep a complete copy of exactly what you sent.
- Prove delivery. Use certified mail with return receipt, keep fax confirmations, or save the upload confirmation.
- Answer only what was asked. Adding explanations about unrelated items can widen the examination.
Common issues in mail audits
Mail audits frequently focus on the earned income tax credit and qualifying children, education credits, filing status, charitable contributions, and some Schedule C expenses. For dependents and credits, typical proof includes school or medical records showing where a child lived, and records of who paid household costs.
What happens after you send your response
Correspondence cases are worked in the order they reach an examiner, so weeks can pass with no word. During that time you may receive a computer-generated letter saying the IRS needs more time; that is normal and does not mean anything is wrong. Eventually you should receive either a no-change letter, a report accepting some items and proposing changes to others, or a request for more information. Read any report carefully before signing it, because signing generally means you agree to the assessment. If you only partly agree, you can say so in writing and explain which items you still dispute.
When the IRS says it never received your documents
Mail can be delayed or misrouted. If you receive a report proposing tax as though you never responded, send the same package again with your proof of delivery and a note explaining that it was already sent. Your delivery records become important here.
How a mail audit can escalate
A correspondence audit does not always stay small. Watch for these turning points:
- No response. If the IRS does not hear from you, it will generally propose the full adjustment and later issue a statutory notice of deficiency, the 90-day letter that is your window to petition the Tax Court.
- A rejected response. You may get a letter saying your documents were insufficient. You can send more, ask to speak with a manager, or request review by the Independent Office of Appeals.
- A transfer. If issues turn out to be complex, the case may be moved to an office or field examination, which typically looks deeper. You may also ask for a transfer if the issues are too complex to handle by mail.
For a wider view of audits beyond the mail stage, see our guide to IRS audit help in California.
When legal help makes sense
Many people answer a mail audit on their own. Representation is worth considering when the adjustment is significant, when records are incomplete, when several credits or years are involved, or when your first response has already been rejected. The Somal Law Firm, the Pleasanton practice of attorney Bob Somal, Esq., handles tax audits, appeals and IRS disputes for people across the Tri-Valley and the East Bay. With a signed power of attorney, the firm can deal with the IRS directly and prepare an organized response on your behalf.
Frequently asked questions
Is a CP2000 notice the same as a correspondence audit?
Not exactly. A CP2000 comes from an automated program that compares your return to third-party reports and proposes changes. It works in a similar way by mail, but it is technically an underreporting inquiry rather than an examination.
How long does a mail audit take?
It varies with IRS workloads and whether your first response answers every question. A complete, well-organized response usually helps avoid rounds of follow-up letters.
Can I call the examiner instead of writing?
You can call with questions, but put your substantive position in writing so there is a clear record of what you provided.
When you call, the firm will review the letter's deadline with you and schedule a free consultation to plan your reply. Call (415) 754-0115, or use the contact form as a second option.
Attorney Advertising. This article is general legal information for Bay Area residents, not legal advice, and does not create an attorney–client relationship. Every situation is different — please consult a licensed attorney about your specific circumstances.