Quick overview

A correspondence audit is an IRS inquiry handled entirely by mail (or secure upload when the notice allows). The IRS identifies a specific issue—commonly unreported income, large deductions, or mismatched records—and asks you to provide records or an explanation. In my practice, fast, organized responses close most correspondence audits without further escalation.

Immediate steps to take when you get the letter

  1. Read the notice carefully and note the deadline stated on the letter (many notices request a reply within about 30 days; confirm the date on your notice). See the IRS guidance on responding to notices for more detail (irs.gov/respond-to-a-notice-or-letter).
  2. Don’t panic. This is often a request for documentation, not an accusation.
  3. Do not send original documents unless the notice specifically instructs you to; send copies and keep originals.
  4. If you want a tax professional to communicate for you, complete and submit IRS Form 2848 (Power of Attorney) before sending sensitive documents (see IRS Form 2848: https://www.irs.gov/forms-pubs/about-form-2848).

What to include in your response packet

  • A one-page cover letter that: identifies the notice number, tax year, and taxpayer name/SSN (last 4 digits if you prefer) and briefly states what you’re sending.
  • Copies of the requested documents organized in the same order the IRS listed them.
  • A short explanation for each item (date, payer/payee, relationship to return line item).
  • A completed response form if the notice included one.
  • A copy of the original IRS notice.

Checklist example:

  • Copy of IRS notice
  • Cover letter (identifying info + statement)
  • Labeled supporting documents (receipts, bank statements, W-2/1099, acknowledgment letters)
  • Copies only; retain originals
  • Proof of mailing or tracking info

How to send your response

Follow the mailing or submission instructions in the notice exactly. The IRS may provide one or more options: a return address, a fax number, or a secure online method. If the notice does not specify an online upload, send documents to the provided postal address using a trackable method (certified mail with return receipt or a tracked courier). Keep the tracking receipt and a scanned copy of everything you sent.

Timing and follow-up

  • Respond by the date on the notice. Missing the deadline can result in default adjustments, additional tax, penalties, or enforced collection.
  • Allow 4–8 weeks for the IRS to process mailed documents; processing times vary. If the notice provided a phone number for questions, call only after you’ve organized your response.

Common evidence the IRS looks for

  • Proof of income: W-2s, 1099s, bank deposit records.
  • Proof of deductions: receipts, canceled checks, invoices, bank records, charity acknowledgment letters.
  • Business expenses: mileage logs, invoices, contracts, proof of payment.
    For more on evidence to keep, see our guide Audit-Proofing Your Deductions (internal resource).

When to get professional help

Hire a CPA, enrolled agent, or tax attorney if the issue is complex (e.g., large liabilities, potential fraud indicators, or disputes about legal interpretation). In my experience, a representative can reduce back-and-forth and help prevent mistakes. See these related guides: How to respond to a tax audit by mail: Templates and Timing and How to prepare a professional audit response packet.

Common mistakes to avoid

  • Ignoring the notice or missing the deadline.
  • Sending disorganized or incomplete documentation.
  • Mailing originals unnecessarily.
  • Discussing the case on social media or with non-professionals.

Sample cover-letter language (concise)

“Re: Notice [Notice Number], Tax Year [YYYY]
Enclosed please find copies of the documents requested to support [explain item, e.g., ‘charitable contribution on Schedule A’]. If you need further information, please contact me at [phone/email].”

Recordkeeping best practices going forward

  • Keep receipts, bank records, and digital copies for at least three years; retain employment, business, and property records for longer when transactions continue (see IRS recordkeeping guidance).
  • Create a labeled folder (digital and physical) for each tax year to speed future responses—see our article on creating a digital audit file for a practical workflow.

Final notes and disclaimer

This article is educational and not individualized tax advice. Follow the instructions on your IRS notice and consult a qualified tax professional for guidance specific to your situation. For official IRS instructions on responding to notices, see: https://www.irs.gov/respond-to-a-notice-or-letter and for notice-specific details (such as CP2000) see IRS notices pages.

Relevant internal resources:

Author note: In my 15+ years of advising clients, preparing a short, well-labeled response packet and sending it with tracking typically resolves correspondence audits faster than delayed or piecemeal replies.