An IRS Audit (Part II)

How am I notified?

Should your account be selected for audit, the IRS will notify you by mail. They will not initiate an audit by telephone.

How will the IRS conduct my audit?

The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or at the taxpayer’s home, place of business, or accountant’s office (field audit). Remember, you will be contacted initially by mail. The IRS will provide all contact information and instructions in the letter you will receive.

If they conduct your audit by mail, their letter will request additional information about certain items shown on the tax return such as income, expenses, and itemized deductions. If you have too many books or records to mail, you can request a face-to-face audit. The IRS will provide contact information and instructions in the letter you receive.

Depending on the issues in your audit, IRS examiners may use one of these Audit Techniques Guides to assist them. These guides will give you an idea of what to expect.

Next week additional information on the IRS Audit (IRS web site) (TTT 01/19/2021)