IRS Help Center · 11 guides

Audits & Appeals: Every Guide, In One Place

An audit letter isn't a verdict. These guides explain the audit process, your appeal rights, and how to respond so a review doesn't become a bigger bill.

An IRS audit is a review of your books, accounts and financial records to confirm what you reported on your return is correct. It always starts with a letter, never a phone call, and is handled by mail, at an IRS office, or at your home or business. It ends one of three ways: no change, agreed, or disagreed. If you disagree, you can request a conference with an IRS manager, use mediation, or appeal to the IRS Independent Office of Appeals.

Updated August 17, 2026

Key takeaways

• The IRS notifies you of an audit by mail and will not initiate an audit by telephone, so an unexpected call is a warning sign.
• Audits generally cover returns filed within the last three years, and the IRS says it usually does not go back more than the last six years.
• For audits conducted by mail, the IRS can ordinarily grant a one-time automatic 30-day extension if you fax or mail a written request.
• If you received a Notice of Deficiency by certified mail, the IRS cannot extend the original 90 days you have to petition the U.S. Tax Court.
• An audit closes as no change, agreed, or disagreed; if you disagree you may request a manager conference, mediation, or an appeal.

What actually happens during an IRS audit?

If your account is selected, the IRS notifies you by mail. It will not start an audit by telephone. The letter contains all contact information and instructions. Selection does not always suggest there is a problem: some returns are picked by random selection and computer screening using a statistical formula, and others through related examinations when your return involves issues or transactions with other taxpayers, such as business partners or investors.

The IRS conducts audits either by mail or through an in-person interview. An in-person interview may take place at an IRS office (office audit) or at your home, place of business, or your accountant's or representative's office (field audit). If your audit is by mail, the letter will request additional information about items shown on the return, such as income, expenses, and itemized deductions. If you have too many books or records to mail, you can request a face-to-face audit.

You will receive a written request for the specific documents the IRS wants to see. The IRS accepts some electronic records in place of or in addition to other records, so ask your auditor what can be accepted. The law requires you to keep all records you used to prepare your return for at least three years from the date the return was filed.

How far back can the IRS audit me, and what if I need more time?

Generally, the IRS can include returns filed within the last three years in an audit. If a substantial error is identified, additional years may be added, but the IRS says it usually does not go back more than the last six years. Because the IRS tries to audit returns as soon as possible after filing, most audits involve returns filed within the last two years.

The statute of limitations is the time period set by law for the IRS to review, analyze, and resolve your tax issues. It is generally three years after a return is due or was filed, whichever is later. When that period expires, the IRS can no longer assess or collect additional tax, and you can no longer claim a refund. If an audit is not resolved, the IRS may ask you to extend the statute. Extending gives you more time to provide documentation, request an appeal, or claim a refund or credit. You do not have to agree, but if you do not, the auditor will make a determination based on the information already provided.

For mail audits, fax or mail a written request for more time to the address or number on your letter. The IRS can ordinarily grant a one-time automatic 30-day extension. For in-person audits, contact the assigned auditor, and if necessary the auditor's manager.

How do I appeal the result of an IRS audit?

An audit is concluded in one of three ways. No change means you substantiated all of the items reviewed. Agreed means the IRS proposed changes and you understand and agree with them, and you will be asked to sign the examination report or a similar form. Disagreed means you understand the proposed changes but do not agree with them.

If you disagree, you have several routes:

• Request a conference with an IRS manager.
• Use mediation, which the IRS offers as alternative dispute resolution (ADR).
• File an appeal, if there is enough time remaining on the statute of limitations.

Appeals are handled by the IRS Independent Office of Appeals, which resolves disputes without litigation in a way that is intended to be fair and impartial to both the government and you. Appeals also handles special case procedures including innocent spouse cases, rejected offers in compromise, and penalty appeals, and it runs mediation programs and the Rapid Appeals Process. If you received a Notice of Deficiency by certified mail, the IRS cannot extend the original 90 days you have to petition the U.S. Tax Court, so watch that date closely.

Routes available when you disagree with audit findings

What the IRS says

“Generally, the IRS can include returns filed within the last three years in an audit. If we identify a substantial error, we may add additional years.”

— IRS, IRS audits, IRS — IRS audits https://www.irs.gov/businesses/small-businesses-self-employed/irs-audits

Frequently asked questions

Will the IRS ever start an audit with a phone call?

No. The IRS notifies you by mail if your account is selected for audit and will not initiate an audit by telephone. The letter you receive contains all contact information and instructions for your case. If someone calls claiming to open an audit, treat it with caution and rely on the written notice you actually received, using IRS guidance on understanding your notice or letter.

Can I get more time to respond to an audit letter?

For audits conducted by mail, fax your written request to the number shown on the IRS letter, or mail it to the address on the letter if you cannot fax. The IRS can ordinarily grant a one-time automatic 30-day extension and will contact you if it cannot. For in-person audits, contact the auditor assigned to your case, and if necessary the auditor's manager.

How do I check the status of my audit?

If your audit letter shows the contact telephone number 866-897-0177 or 866-897-0161, you can check the status in your individual online account under the 'Records and Status' tab. It shows the date the audit started, when letters were issued, and when your next response is due. For anything you mail, request delivery confirmation from your delivery service.

What happens if I miss the response deadline?

The IRS stresses that it needs to hear from you by the date shown on your letter or notice. If you do not respond by that date, the IRS will complete the audit and send an audit report with its proposed changes to your return. Options may still exist after that, such as requesting a conference with an IRS manager or filing an appeal if enough time remains on the statute of limitations.

Which audits & appeals guide do I need?

All 11 Clarity guides on audits & appeals, newest research first. Each one covers a single situation end to end.

Can't find your situation? Decode your IRS notice, browse the full IRS Help Center, or get a free confidential review from an experienced tax professional at (888) 825-7779.

Which audits & appeals guide do I need?

All 11 Clarity guides on audits & appeals. Each one covers a single situation end to end.

Related topics: Tax Debt Help & Basics · IRS Notices & Letters · State Tax Debt · all topics