Reviewed and updated October 16, 2026
Rules and decisions to review
- Verify the notice using official contact information and note the response or appointment deadline.
- Read which tax years and items are included. Audits may occur by correspondence or involve an examination meeting.
- Provide organized copies of relevant records and keep originals. A receipt may need a business-purpose explanation or a mileage log to establish deductibility.
- You have taxpayer rights, including rights concerning representation and review of disputed findings. Professional authority to represent taxpayers depends on credentials and authorization.
A practical example
If the IRS asks about vehicle expenses, a stack of fuel receipts alone may not establish business mileage. A dated mileage log, total annual miles and the business purpose of travel help explain the deduction.
Records to gather
Gather the full audit notice, filed return, requested receipts, bank records, logs and prior correspondence.
Your next step
Organize the requested tax year and create an index matching each IRS question to its supporting records. Discuss representation and disputed items before the response deadline, and keep a complete copy of what you send.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
