How an informal inquiry typically works

An informal inquiry (sometimes called a correspondence or clarification request) starts when the IRS identifies an inconsistency or missing documentation on a filed return. The IRS will usually contact you by mail or secure online message asking for specific documents or explanations—for example, proof of charitable donations, business expense receipts, or clarification of income items. The Office of the IRS calls this type of contact part of the examination process; it’s often less invasive than an office or field audit (IRS: What to Expect When You Are Selected for an Audit).

Common steps you should expect

  • A written notice or secure message explaining what the IRS needs and the deadline.
  • A request limited to certain tax years and specific items, not a line-by-line review.
  • Opportunity to respond by mail, through your tax pro, or via the IRS secure portal.
  • Follow-up questions if the initial documentation doesn’t resolve the issue.

What to gather and how to present it

Collect the exact records the IRS requests. Typical documents include bank statements, receipts, cancelled checks, donor acknowledgment letters for charitable gifts, invoices, and payroll records. When you send records:

  • Provide a short cover letter summarizing what you’re sending and referencing the IRS notice number.
  • Organize documents chronologically or by line item to match the return.
  • Send copies—never the only original—and keep a dated copy of everything you submit.
  • Use certified mail or the IRS secure portal for tracking, and note any delivery confirmations.

If you prefer a digital organization workflow, see our guide on creating a digital audit file for a step-by-step method to organize records: Creating a Digital Audit File: Organizing Records for an IRS Examination (https://finhelp.io/glossary/creating-a-digital-audit-file-organizing-records-for-an-irs-examination/).

Timing and likely outcomes

Most informal inquiries resolve within a few weeks to a few months, depending on how quickly you respond and how complex the issue is. Possible outcomes:

  • No change: the IRS accepts your documentation and closes the inquiry.
  • Adjustment: the IRS proposes a change that may increase or decrease tax owed.
  • Escalation: if documentation is insufficient or raises further questions, the IRS may open a formal audit.

The IRS generally begins with informal contacts to resolve issues quickly (IRS newsroom: What to Expect When You Are Selected for an Audit). Keep in mind statute-of-limitations rules apply (typically three years, with exceptions for substantial understatements and fraud).

Red flags and when an inquiry may escalate

An inquiry can escalate when:

  • Records are missing or inconsistent.
  • The IRS finds evidence suggesting deliberate underreporting.
  • You delay or do not respond.

To reduce risk, follow practical steps to prevent an IRS notice from becoming an audit—start with organized records, timely responses, and clear documentation: Practical Steps to Prevent an IRS Notice From Becoming an Audit (https://finhelp.io/glossary/practical-steps-to-prevent-an-irs-notice-from-becoming-an-audit/).

When to engage a professional

If you’re uncertain what to send, receive a complex or multi-year request, or fear exposure to penalties, engage a qualified tax pro (CPA, enrolled agent, or tax attorney). A professional can:

  • Draft a concise response packet.
  • Communicate with the IRS on your behalf.
  • Identify opportunities to amend prior returns or correct errors to limit penalties.

We recommend having a professional prepare a clear file before responding—our checklist of records the IRS commonly requests can help: Records the IRS Wants to See During an Audit: A Practical Checklist (https://finhelp.io/glossary/records-the-irs-wants-to-see-during-an-audit-a-practical-checklist/).

Practical tips from practice

  • Respond quickly: delays increase the chance of escalation. In my practice, a timely, organized reply often ends the matter without penalties.
  • Be factual and concise: don’t volunteer extra information beyond what was requested.
  • Keep communication records: note dates, names, and reference numbers for any phone calls or messages.

Your rights and resources

You retain protections under the Taxpayer Bill of Rights—like the right to representation and to be informed—so you can involve a tax pro at any point (IRS: Taxpayer Bill of Rights). If you believe the IRS is mishandling your case or you face unreasonable delays, contact the Taxpayer Advocate Service.

Professional disclaimer

This entry is educational and does not replace personalized tax advice. For guidance tailored to your situation, consult a qualified tax professional.

Authoritative sources

(Last reviewed 2025)