I Just Got an IRS Audit Notice — What to Do in the First 48 Hours

Stop. Don’t call the IRS. Don’t send documents. The 30-day response window gives you time to do this correctly — and the first steps you take significantly affect the outcome.

What Kind of Audit Did You Get? (Read the Notice First)

CP2000 notice: The IRS matched third-party data to your return and found a discrepancy. This is a proposed adjustment, not a formal audit — you can often respond with documentation.

Letter 2205-A / 3572 (initial contact letter): You’ve been selected for examination; an agent will be in contact. This is the beginning of a field or office audit.

IDR (Information Document Request): You’re already in a field or office exam and the agent is requesting specific records.

Notice of Deficiency (90-day letter): The IRS has completed its examination and is proposing a formal assessment. You have 90 days to petition Tax Court. See our Notice of Deficiency page for the deadline specifics.

Letter 1058 (Final Notice of Intent to Levy): This is a collections notice, not an audit notice. It means the IRS intends to levy your assets. Different issue, different timeline.

IRS Special Agent contact: If a Special Agent has contacted you — stop. Don’t speak to them without an attorney present. Criminal investigations are a different category entirely.

The 48-Hour Checklist

1. 1.Read the notice carefully. Note the response deadline — usually 30 days from the notice date, sometimes 60.
2. 2.Do not call the IRS yet. Any contact with the IRS before you have professional help may be used against you.
3. 3.Pull the tax return that’s under audit. Verify which years and which items are at issue.
4. 4.Do not destroy or alter any records related to the items under audit.
5. 5.Contact a qualified tax representative — CPA for simple correspondence audits, tax attorney for field exams, multi-year audits, or anything with legal complexity.

What Not to Do

Don’t send all your records to the IRS hoping they’ll be satisfied. Document production in an audit should be strategic, not comprehensive. Providing more than is requested often expands the scope of the audit.

Don’t assume the audit will go away if you ignore it. A missed deadline turns a manageable audit into a formal assessment or a default judgment against you.

Don’t hire a non-attorney “tax relief company” to handle a complex audit. CPAs and enrolled agents can handle some audits effectively; a field exam or multi-year examination is different. Involving an attorney early — rather than after things have gone wrong — matters.

For a full breakdown of the audit process, see our ultimate guide to IRS audits and our IRS Appeals page for what happens after an exam.

Frequently Asked Questions

How long does an IRS audit take?

A correspondence audit can resolve in weeks to a few months. A field or office audit typically runs 6 to 18 months, sometimes longer for complex multi-year exams. The timeline depends on the type of audit, how many years are under examination, and how quickly both sides exchange information.

Does getting audited mean I did something wrong?

No. The IRS selects returns for audit through a combination of automated scoring (DIF score), random selection, and issues flagged by third-party data matching. A large deduction that is fully supported and properly documented can trigger a review. Being selected is not a finding of wrongdoing.

Can I represent myself in an IRS audit?

You can. Whether it’s advisable depends on the audit type. A simple correspondence audit with clear documentation is sometimes manageable without representation. A field audit, multi-year exam, or any matter with legal complexity is a different situation — IRS agents are trained to gather information, and what you say (and provide) during an audit shapes the record.