Overview

A correspondence (mail) audit asks you to send only the documents or explanations the IRS lists in the letter. In my 15 years helping clients through audits, a brief, organized written reply and clear supporting records usually resolves these matters faster than call-and-response debates. Always read the notice carefully — the letter shows the exact items the IRS wants and the response deadline.

Quick checklist (what to do first)

  • Read the IRS letter closely for: the box/check for type of audit, requested items, the name/phone for the examiner, and the deadline. The deadline is binding — don’t assume it’s 30 days unless the letter says so. (See IRS guidance on correspondence audits: https://www.irs.gov/businesses/small-businesses-self-employed/correspondence-audits)
  • Do not send originals. Send legible copies and keep originals in your file.
  • Make a one-page cover letter that states what you’re enclosing and why.
  • Create an index (table of contents) so the reviewer can find each document quickly.
  • Mail copies using a traceable method (certified mail or a commercial carrier with tracking and delivery confirmation).

Step-by-step: Building a strong response

  1. Confirm the deadline and scope. The notice usually gives a fixed date. If you need more time, request it in writing before the deadline and explain why (missing records, awaiting third-party documents).

  2. Gather and organize documents. Match each requested item with evidence: canceled checks, receipts, bank statements, invoices, 1099s, payroll records, or contracts. For mileage, provide a contemporaneous log or a reasonable reconstruction with supporting entries.

  3. Write a concise cover letter. Use a neutral tone and address the specific items the IRS asked about. List attachments and point to pages in your indexed packet.

  4. Use an itemized response for disputed items. For example, for a questioned deduction, include the receipt, a short explanation of business purpose, and the page number in your packet.

  5. Keep a copy of everything you send and the envelope. Document the mailing date and tracking number.

Sample cover letter (ready-to-use template)

[Your Name]
[Your Address]
[Taxpayer Identification: SSN or EIN — last 4 digits only]
[Date]

Internal Revenue Service
[Examiner Name or Address from Notice]

Re: Response to Notice [Notice Number] dated [Notice Date]; Tax Year [YYYY]

Dear [Examiner Name or “IRS Examining Officer”],

Enclosed please find copies of the documents requested in your letter dated [date]. The enclosed materials are organized to match the numbered items in your notice: (1) [document A]; (2) [document B]; (3) [etc.]. I have included an index and page numbers for ease of review.

If you need additional information, please contact me at [phone] or [email]. Thank you for your attention to this matter.

Sincerely,

[Your Name]

Template when you need more time / can’t find records

[Your Name]
[Your Address]
[Date]

Internal Revenue Service
[Address from notice]

Re: Request for Extension — Notice [Number], Tax Year [YYYY]

Dear [Examiner Name or “IRS Examining Officer”],

I am writing to request an additional [30] days to gather the documentation requested in your letter dated [date]. I have located [portion of records] but am awaiting [third-party records / bank statements]. I expect to provide a complete response by [new date].

Thank you for your consideration.

Sincerely,
[Your Name]

Mailing and format best practices

  • Include a cover page and an index. Number pages and label attachments to match your cover letter.
  • Attach copies, never originals. If the IRS needs an original later they will request it.
  • Use certified mail with return receipt (USPS Certified Mail, Return Receipt Requested) or a commercial carrier with tracking to prove delivery.
  • If sending a large packet, consider sending a single PDF on a USB only if the notice allows electronic submissions; otherwise, use paper copies (check the specific notice instructions).

Timing: deadlines and what to expect

  • Many IRS notices give 30 days to respond, but some give 60. Always follow the specific deadline in your notice. (IRS correspondence audit information: https://www.irs.gov/businesses/small-businesses-self-employed/correspondence-audits)
  • After the IRS receives your response, the examiner may accept the documentation and close the case, request more information, or propose an adjustment. Typical resolution times vary — small cases often close within 45–90 days after receipt, but complex items can take longer.

Common mistakes to avoid

  • Sending partial responses or missing pages.
  • Mailing originals.
  • Failing to index or label documents; unorganized packets slow the review.
  • Missing the deadline without requesting an extension in writing.
  • Using a defensive or argumentative tone — facts and documentation win more often than emotion.

When to get professional help

Hire a tax professional (CPA, enrolled agent, or tax attorney) if:

  • The amount at stake is large or complex.
  • The issue involves income misreporting, unreported foreign accounts, or potential fraud.
  • You’re unsure which documents to provide or how to craft legal explanations.

Where to learn more and internal resources

Authoritative sources

Professional disclaimer

This article is educational and does not constitute tax advice. For guidance specific to your situation, consult a qualified tax professional (CPA, enrolled agent, or tax attorney). In my practice, early organization and a direct, documentary response reduce both cost and stress in most correspondence audits.