Why preparation matters

An IRS office audit focuses on particular items on your return (deductions, income, credits) and is typically completed at an IRS office or local Taxpayer Assistance Center. Proper preparation reduces time in the interview, helps resolve questions quickly, and minimizes the chance of additional adjustments. The IRS’s Audits and Examinations page explains the exam process and taxpayer rights (IRS.gov).

Step-by-step pre-meeting checklist

  1. Read the audit notice carefully
  • Note the tax year(s) under review, the specific items the IRS wants to verify, and the deadline to respond. Notices will list whether the meeting is in-person at an IRS office or by mail. See the IRS notice for exact instructions.
  1. Confirm the scope and schedule a meeting, if needed
  • If the notice is ambiguous, call the phone number on the letter to confirm what the agent will review and whether bringing an attorney, CPA, or enrolled agent is allowed. You may request a different appointment time if necessary.
  1. Assemble a compact, organized audit package
  • Pull a copy of the filed return(s) for the year(s) under audit and any amended returns. Obtain supporting records: W-2s, 1099s, bank statements, invoices, receipts, contracts, canceled checks, and ledgers.
  • Use a simple cover page and a table of contents. For guidance on index structure, see our guide on Preparing a Document Index for an IRS Office Audit.
  1. Prepare records the IRS is most likely to request
  1. Order IRS transcripts if helpful
  • Use Form 4506-T to request tax return transcripts for the audit year(s) (current as of 2025). Transcripts can confirm what the IRS has on file and identify discrepancies before the meeting (irs.gov/forms-pubs/about-form-4506-t).
  1. Create clear explanation notes and math worksheets
  • Prepare short written explanations for large or unusual items (e.g., substantial charitable contributions, casualty losses, or one-time business expenses). Add concise worksheets that show how totals were calculated.
  1. Index documents and mark reference points
  • Number pages, label each document, and cross-reference the return line items they support. An indexed package speeds the agent’s review and helps you stay organized during questions.
  1. Decide on representation and complete paperwork
  • If you’ll have a representative, complete and bring Form 2848 (Power of Attorney) so the agent can discuss the case directly with them (irs.gov/forms-pubs/about-form-2848). In my practice, having a prepared representative reduces misunderstandings and shortens the meeting.
  1. Plan logistics
  • Bring government ID, a copy of the audit notice, your organized package, and a notetaker or recorder (inform the agent before recording; rules vary). Arrive early and dress professionally.
  1. Anticipate and practice answers
  • Review the key items that attracted attention and rehearse concise, factual responses. Avoid volunteering extra information not requested—stick to the question asked.

What to do if documents are missing

  • Try to obtain duplicates from third parties (banks, employers, payment processors). If records cannot be replaced, prepare a signed statement explaining your efforts to reconstruct records and provide any available secondary evidence (ledgers, emails, calendar entries).

Common mistakes to avoid

  • Bringing disorganized records that make facts harder to verify.
  • Speaking for prolonged periods or speculating about figures—stick to facts and documents.
  • Failing to request representation when complex issues (like large business adjustments or potential penalties) are involved.

After the meeting: next steps

  • Request the agent’s timeline for findings and any proposed changes in writing. If you disagree with proposed adjustments, you may request a conference with a manager, file an appeal, or provide additional documentation. Our guide on preparing a compact audit package can help you assemble follow-up materials: Preparing a Compact Audit Package: What to Include.

Taxpayer rights and professional help

  • You have the right to representation, to know why you are being examined, and to appeal IRS decisions. For details, see IRS guidance on taxpayer rights and the examination process (irs.gov).

Practical perspective from experience

In my experience helping clients through office audits, the single biggest difference between a long, costly exam and a short, successful one is organization. A one-page index, labeled exhibits, and a concise calculation worksheet often close an audit the same day.

Disclaimer

This article is educational and not a substitute for personalized tax advice. For complex audits or where penalties or criminal issues may arise, consult a qualified tax professional or attorney.

Authoritative sources

Internal resources