The letter includes information about your taxpayer rights, as well as information about the examination process. Form 4564, Information Document Request, listing the documents and information that you should bring to your scheduled appointment, may be included with your appointment confirmation letter.
You received a previous letter informing you that your tax return has been selected for examination. The letter asked you to contact the IRS to schedule a date, time, and, in some cases, place for the audit. Either you contacted the IRS and scheduled your appointment, or the IRS scheduled the appointment for you because you didn’t make contact.
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 listed on the letter. Confirm that the date and time for the meeting are convenient for you. If not, contact the examiner before the appointment to discuss rescheduling.
You, the examiner, and your representative (if you have an attorney, accountant, or other eligible person with you) will meet for an initial interview. If you would like someone to represent you, complete Form 2848, Power of Attorney and Declaration of Representative. The interview will cover information about your financial history, business operations, if applicable, and the records you keep. The examiner’s questions will help him or her understand the documentation you provide. Organize your records as much as possible — it will help speed up the examiner’s review of your records. If the examiner needs more information, he or she will ask for it in writing.
If you don’t voluntarily give the IRS the information requested on Form 4564, Information Document Request, the IRS may ask others (such as your bank, employer, customers, etc.) for the information, summons the information from you or others (a summons generally requires the information be provided, although there are certain exceptions), or adjust items on your return (or left off your return) that you didn’t support with appropriate documentation.
Ask your examiner or ask to speak to his or her manager. If you want professional assistance, you can seek help from an attorney, certified public accountant, or enrolled agent. You may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
See a full discussion of In Person Audits.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
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).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
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.
