What Should You Do on the Day of Your IRS Field Audit?

An IRS field audit can be stressful, but a disciplined approach on the actual day helps you keep control and present credible evidence. The checklist below reflects common IRS practices (IRS Field Audits Overview) and my 15 years of experience preparing more than 500 clients for examinations. Use this as a practical, implementable guide — not legal advice. For a formal representative, bring Form 2848 (Power of Attorney) if someone will act on your behalf (IRS Form 2848).

Quick pre-arrival tasks (same morning)

  • Confirm the appointment and the scope. Re-read the audit notice so you know which tax years, issues, and documents the agent expects. The auditor should state the scope on arrival.
  • Verify identity and make the agent show credentials. Ask for the agent’s business card and badge; note their name, title, phone number and the audit scope.
  • Gather the day’s working set of documents and place them in an organized, labeled folder or binder. Bring printed summaries and reconciliations (see below).
  • If your representative (CPA, EA, or attorney) is not present, you may politely ask the auditor to delay the substantive interview until they arrive. If a delay is not possible, limit answers to basic identification and facts until counsel is present.

The Day-of Document Checklist (what the auditor most commonly requests)

Bring clean, organized copies of the following for the years under audit. Provide copies, keep originals secure.

  1. Tax returns and supporting schedules for the audit years.
  2. Bank statements (business and personal if used for business) and reconciliations.
  3. General ledger, chart of accounts and trial balance or profit & loss summaries.
  4. Invoices, receipts, sales logs, deposit slips, merchant statements and canceled checks.
  5. Payroll records, Form W-2s and 1099s, payroll tax filings and employee details.
  6. Contracts, leases, loan agreements and invoices for large purchases or asset acquisitions.
  7. Mileage logs, appointment books, appointment calendars and any contemporaneous logs that support travel or business-use claims.
  8. Credit-card statements and business card receipts; explanation of personal vs business card use.
  9. Correspondence with third parties that corroborates claimed income or expenses (client confirmations, vendor statements).
  10. Prior correspondence with the IRS, including notices and any previously provided documents.

Tip: Prepare a one- to two-page summary that maps each issue to specific documents and page numbers (e.g., “Schedule C – Repairs (Page 2): Receipts in binder A, Tab 4”). That speeds the audit and reduces repeated requests.

How to set up the meeting space

  • Provide a quiet, well-lit area with a table and chairs. Avoid high-traffic spots.
  • Keep all documents organized; use tabs and a table of contents. Bring a scanner or smartphone for quickly producing copies if needed.
  • If the audit is at a private home, do not feel pressured to allow access to private areas unrelated to business records.

Communication and conduct during the audit

  • Be professional and polite. Treat the auditor respectfully — being confrontational rarely helps.
  • Answer questions clearly and concisely. Don’t volunteer extra information beyond what is asked.
  • If you do not know an answer, say so and offer to follow up with documentation rather than guessing.
  • Keep written notes: who asked what, your answers, and time stamps. Note names, badge numbers and times of arrival/departure.
  • Avoid signing any document presented by the auditor without reviewing it with your advisor.

Representative and power of attorney

  • If you have a CPA, EA, or attorney, they can attend in person. If they will act on your behalf, file Form 2848 in advance or present it on the day (IRS Form 2848). Having a representative present often streamlines technical discussions and protects communications.
  • If the auditor insists on discussing technical tax positions with you, request that your representative be included or that technical questions be put in writing.

Handling missing or incomplete documentation

  • Be honest and transparent. Tell the auditor what is missing and why.
  • Provide alternative or substitute documentation where possible: bank reconciliations, third-party statements, canceled checks, or contemporaneous electronic records can substitute for lost receipts.
  • If originals must be removed for detailed review, insist on a written receipt describing what was taken and when it will be returned. Keep photographic or scanned copies before handing over physical originals.

Authoritative note: the IRS will typically accept reasonable substitute records where originals are unavailable; document the efforts you made to locate originals (IRS Field Audits Overview).

Notes on giving copies vs. originals

  • Prefer handing over copies, not originals. If originals are requested for inspection and the auditor needs to take them off-site, get a detailed receipt.
  • Maintain your own index of documents provided, with date, recipient name and a copy of the correspondence delivering them.

Tactical responses to common audit situations

  • If an auditor asks a leading question or requests more information than the scope allows, politely ask them to explain why the information is needed and how it relates to the audit issue.
  • If the audit uncovers additional years or potential criminal concerns, stop and consult your representative immediately. Criminal referrals are rare but serious and require counsel.
  • Don’t agree to quick adjustments on the spot without review. Ask for time to consult your records or advisor.

Documentation tools that speed resolution

  • Reconciliations: bank-to-ledger reconciliations, summary spreadsheets and cross-references (document tab/page).
  • Third-party confirmations: client/vendor statements, bank letter, or merchant statements to corroborate amounts.
  • Exhibit book: a numbered binder with tabs that directly correspond to the auditor’s requests.

After the auditor leaves: immediate next steps

  1. Confirm what the auditor is taking (if anything) and get copies/receipts.
  2. Prepare a short memo of the day: who was present, what was reviewed, outstanding items, and agreed next steps.
  3. Send a follow-up email to the auditor confirming any deadlines, additional documents you will provide and the expected timeline.
  4. Meet with your tax advisor to review the day’s findings and discuss options — including whether to propose adjustments, request a conference with the auditor’s manager, or prepare for Appeals.

For guidance on appealing audit results, see our guide on How to Appeal an Unfavorable Audit Determination.

Common pitfalls to avoid

  • Don’t be disorganized. Disorganization makes routine questions turn into red flags.
  • Don’t guess or provide reconstructions without explaining assumptions.
  • Don’t sign consents or waivers without speaking with your representative.
  • Don’t forget to verify the agent’s identity and the stated scope of the audit when they arrive.

Final practical checklist (print and take with you)

  • [ ] Audit letter and a copy of the tax returns for the years reviewed
  • [ ] One-paragraph summary mapping issues to documents
  • [ ] Organized binder with tabs and a table of contents
  • [ ] Scanned backups of any originals you might hand over
  • [ ] Copies of bank statements, ledgers, invoices, receipts and payroll records
  • [ ] Contact information for your representative and client contact
  • [ ] Notebook to record names, times and the auditor’s questions
  • [ ] Photocopy of auditor’s credentials and business card

Professional disclaimer: This article provides general information based on professional experience and publicly available IRS guidance. It does not constitute legal or tax advice for your specific situation. For tailored advice, contact a qualified tax advisor or tax attorney. See IRS resources cited above for official rules and procedures.

If you want help preparing an exhibit book or a tailored day-of script for your specific audit issues, consider contacting a licensed CPA or tax attorney. For more on how audit risk is generated, read How the IRS Determines Audit Risk Scores and our piece on Building an Audit Defense: Document Preparation and Communication Tips.