Types of IRS audits
- Correspondence audit. Handled by mail. The IRS asks for documents to support specific items, often credits or deductions.
- Office audit. An interview at an IRS office, usually about several items on your return.
- Field audit. A revenue agent visits your home or business, usually for business returns.
- Automated underreporter notice (CP2000). Not technically an audit, but a proposed change when income reported to the IRS does not match your return.
How we handle your audit
- Review the letter, your return and the items under examination.
- Organize records and build a clear, organized response.
- Communicate with the examiner and attend any meetings on your behalf.
- Negotiate proposed changes and penalties, and appeal if the findings are wrong.
- Set up a resolution for any balance that results.
Reviewed by an Enrolled Agent at IRS Debt-Free ยท Updated September 2026