Read the letter and follow the instructions.
The letter and attachments will list the information you need to gather. If you have any questions or are unsure what you need to provide, contact the examiner.
Make sure the proposed date and time for the meeting are convenient. If not, contact the examiner before the proposed appointment to discuss rescheduling.
In the exam
You, the examiner, and your representative (if you have an attorney, accountant, or other eligible person with you) will meet for an initial interview. The interview will cover information about your financial history, business operations, and books and records that isn’t available from other sources. The examiner’s questions will help him or her understand the records you provide.
- The interview can be suspended at any point if you’d like to obtain professional assistance or speak to your representative.
- If your business is being audited, the examiner may ask to tour your business to better understand the operation.
- The examiner will review your documentation.
- Organize your records as well as possible — it will help speed up the review.
- If the examiner needs more information, he or she will request the additional documents in writing.
If you have questions about how the examination is being conducted, you can ask the examiner or ask to speak to his or her manager.
If you want professional assistance, you can seek out help from an attorney, certified public accountant, or enrolled agent. You also can see if you qualify for assistance from a Low Income Taxpayer Clinic.
Once the IRS’s initial review is complete, it will accept your original return as filed, ask for more information, or propose changes to your tax return.