Build an issue-by-issue evidence file for correspondence, office, or field examinations without sending unrelated records or broad explanations.
Choose the page that matches the actual notice, form, enforcement step, decision, record problem, or term—not merely the broadest phrase. Each guide states the file to build, the distinction to verify, common mistakes, and primary sources.
How to use this library
- Start with the exact name or number printed on the document.
- Confirm the taxpayer, entity, tax form, and tax period before combining records.
- Open the closest guide and build its issue-specific evidence list.
- Check the official source and the current instructions on the controlling document.
- Use a checklist to record delivery proof, follow-up, and unresolved questions.
Browse IRS Audits
1099 Income Audit
Information-return problems begin with payer, recipient, amount, tax year, filing status, and correction status. The return and IRS wage-and-income record should be reconciled line by line.
Audit Appeal Protest
An appeal file should identify the decision, contested issues, facts, evidence, requested result, and procedural deadline. Administrative Appeals and court litigation are different forums.
Audit Document Request
Substantiation work connects each return position to reliable evidence. When original records are missing, possible secondary evidence should be identified before a narrative is written.
Audit Interview
An in-person or live interview requires a scoped agenda, organized records, and a clear understanding of who is being interviewed and in what capacity.
Audit No Change Letter
Audit No Change Letter should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response channel should be identified…
Audit Partial Agreement
Audit Partial Agreement should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response channel should be identified…
Audit Reconsideration
Audit reconsideration asks the IRS to reevaluate an examination assessment, commonly when information was not previously considered. It is different from a timely protest during an open…
Audit Response Checklist
Audit Response Checklist should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response channel should be identified…
Audit Rights
Audit Rights should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response channel should be identified before a…
Audit Statute Limitations
Audit Statute Limitations should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response channel should be identified…
Business Expense Audit
A business-income examination usually turns on complete gross-receipt reconstruction and category-by-category expense support. Industry records should reconcile to the books, bank…
Cash Business Audit
A business-income examination usually turns on complete gross-receipt reconstruction and category-by-category expense support. Industry records should reconcile to the books, bank…
Certified Public Accountant vs Tax Attorney Audit
Certified Public Accountant vs Tax Attorney Audit should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response…
Charitable Deduction Audit
A charitable-deduction review separates cash, noncash, and higher-value contributions and checks the acknowledgement, appraisal, and filing records required for each category.
Correspondence Audit Deadline
A correspondence audit is handled mainly through written requests and document submissions. A concise exhibit index helps the examiner connect each record to the item under review.
Crypto Tax Audit
Digital-asset records require transaction-level dates, quantities, wallet or exchange history, proceeds, basis, transfers, and the tax treatment used on the return.
Dependency Audit
Credit and dependent examinations require a tax-year-specific household timeline, relationship, residency, support, income, and competing-claim evidence.
Earned Income Credit Audit
Credit and dependent examinations require a tax-year-specific household timeline, relationship, residency, support, income, and competing-claim evidence.
Examination Report
Examination Report should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response channel should be identified before…
Field Audit
An in-person or live interview requires a scoped agenda, organized records, and a clear understanding of who is being interviewed and in what capacity.
Foreign Account Audit
Foreign-account examinations can involve distinct income-tax and information-reporting rules. Account ownership, maximum values, income, filings, and advice received should be organized…
Home Office Audit
An in-person or live interview requires a scoped agenda, organized records, and a clear understanding of who is being interviewed and in what capacity. A home-office issue requires facts…
Mail Audit
A correspondence audit is handled mainly through written requests and document submissions. A concise exhibit index helps the examiner connect each record to the item under review.
Mileage Log Audit
Mileage substantiation depends on business purpose, date, destination, distance, and total vehicle use. A summary should be traceable to contemporaneous or reliably reconstructed records.
Office Audit
An in-person or live interview requires a scoped agenda, organized records, and a clear understanding of who is being interviewed and in what capacity.
Records Lost or Incomplete
Substantiation work connects each return position to reliable evidence. When original records are missing, possible secondary evidence should be identified before a narrative is written.
Rental Real Estate Audit
Rental records should be separated by property and tied to rents, repairs, improvements, depreciation, personal use, and passive-activity treatment.
Schedule C Audit
A business-income examination usually turns on complete gross-receipt reconstruction and category-by-category expense support. Industry records should reconcile to the books, bank…
Substantiation Records
Substantiation work connects each return position to reliable evidence. When original records are missing, possible secondary evidence should be identified before a narrative is written.
Tax Attorney Audit Questions
Tax Attorney Audit Questions should be handled as a defined irs audits task. The document, tax period, requested action, supporting record, and official response channel should be…
Quality boundary
These pages do not estimate personal outcomes, rank private firms, or replace a credentialed review. When a deadline, levy, payroll tax, litigation, fraud concern, business shutdown risk, or sensitive spouse issue is present, preserve the date and consider qualified help promptly.
Official sources to verify
Rules, forms, addresses, thresholds, and deadlines can change. Check the current official page and the instructions printed on your own document before acting.
- IRS auditsOfficial government, court, or taxpayer-assistance source.
- Taxpayer Bill of RightsOfficial government, court, or taxpayer-assistance source.
- IRS Independent Office of AppealsOfficial government, court, or taxpayer-assistance source.