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Letter 2202-B

Initial Contact for Correspondence Cases

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Overview

An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. For example, Letter 2202-B is generally sent by correspondence auditors who wish to customize the Initial Contact Letter for the items on your return under examination.

I need more information

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What does this mean to me?

Read the letter and follow the instructions. Provide the documentation requested by the due date on the letter. Organize your documents and make sure your documentation is complete and clearly readable. If any questionnaires were attached, complete them, and submit with your documentation. If you don’t respond by the due date, the items in question will be disallowed and an examination report will be sent showing the proposed tax changes.

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How did I get here?

Most of the time, the IRS accepts tax returns as you file them. However, it selects some for an additional review or audit to determine if you accurately reported your income, expenses, and credits. If the IRS selects your return for audit, it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it will either accept your return as filed or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.

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What are my next steps?

Read the letter and follow the instructions. Submit the requested documentation to the address and by the due date shown in the letter. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number (Social Security number or individual taxpayer identification number) on each page. This will help the IRS associate the documents with your file.

If you have questions about your examination or are uncertain about what information you need to provide the IRS, call the number on your letter, write to the IRS at the address shown on the letter, or make an appointment to visit your local IRS Taxpayer Assistance Center. You may choose to obtain professional assistance (from an attorney, certified public accountant, or tax professional) or see if you qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.

Once your examiner completes the initial review of the information you’ve provided, he or she will:

  1. Request more information;
  2. Accept your original tax return as filed; or
  3. Propose changes to your return.

Your examiner will keep you informed of the actions he or she is taking.

If you have questions about how the examination is being conducted, ask your 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, enrolled agent; or you may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.

Where can I get additional help?

Publication 3198-A

The Examination Process (Audits by Mail)

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General Resources

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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Did you know there is a Taxpayer Bill of Rights?

The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

It is also what guides the advocacy work we do for taxpayers.

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