What Kind of Audit Did You Get? (Read the Notice First)

CP2000 notice: The IRS matched third-party data to your return and found a discrepancy. This is a proposed adjustment, not a formal audit — you can often respond with documentation.

Letter 2205-A / 3572 (initial contact letter): You’ve been selected for examination; an agent will be in contact. This is the beginning of a field or office audit.

IDR (Information Document Request): You’re already in a field or office exam and the agent is requesting specific records.

Notice of Deficiency (90-day letter): The IRS has completed its examination and is proposing a formal assessment. You have 90 days to petition Tax Court. See our Notice of Deficiency page for the deadline specifics.

Letter 1058 (Final Notice of Intent to Levy): This is a collections notice, not an audit notice. It means the IRS intends to levy your assets. Different issue, different timeline.

IRS Special Agent contact: If a Special Agent has contacted you — stop. Don’t speak to them without an attorney present. Criminal investigations are a different category entirely.

The 48-Hour Checklist

  1. 1.Read the notice carefully. Note the response deadline — usually 30 days from the notice date, sometimes 60.
  2. 2.Do not call the IRS yet. Any contact with the IRS before you have professional help may be used against you.
  3. 3.Pull the tax return that’s under audit. Verify which years and which items are at issue.
  4. 4.Do not destroy or alter any records related to the items under audit.
  5. 5.Contact a qualified tax representative — CPA for simple correspondence audits, tax attorney for field exams, multi-year audits, or anything with legal complexity.

What Not to Do

Don’t send all your records to the IRS hoping they’ll be satisfied. Document production in an audit should be strategic, not comprehensive. Providing more than is requested often expands the scope of the audit.

Don’t assume the audit will go away if you ignore it. A missed deadline turns a manageable audit into a formal assessment or a default judgment against you.

Don’t hire a non-attorney “tax relief company” to handle a complex audit. CPAs and enrolled agents can handle some audits effectively; a field exam or multi-year examination is different. Involving an attorney early — rather than after things have gone wrong — matters.

For a full breakdown of the audit process, see our ultimate guide to IRS audits and our IRS Appeals page for what happens after an exam.