IRS AUDIT RESPONSE LETTER

EXAMINATION RESPONSE AND DOCUMENTATION SUBMISSION

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TAXPAYER INFORMATION

Taxpayer Name: [FULL LEGAL NAME]

Social Security Number / EIN: [SSN/EIN]

Current Address:
[STREET ADDRESS]
[CITY, STATE ZIP]

Daytime Telephone: [PHONE NUMBER]

Email Address: [EMAIL]

IRS Letter/Notice Number: [LETTER NUMBER]

IRS Letter Date: [DATE]

Response Due Date: [DUE DATE]

Examiner Name: [EXAMINER NAME]

Examiner ID Number: [ID NUMBER]

Examiner Contact Information: [PHONE/ADDRESS]

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COVER LETTER

[DATE]

[EXAMINER NAME]
Internal Revenue Service
[ADDRESS FROM IRS LETTER]

Via Certified Mail No.: [TRACKING NUMBER]

Re: Response to Examination - [LETTER TYPE]
Taxpayer: [TAXPAYER NAME]
Social Security Number/EIN: [NUMBER]
Tax Year(s) Under Examination: [YEAR(S)]
Tax Form: [FORM NUMBER (e.g., 1040, 1120, 1065)]
IRS Letter Number: [LETTER NUMBER]
IRS Letter Date: [DATE]

Dear [EXAMINER NAME/Examining Officer]:

Thank you for your letter dated [DATE] regarding the examination of my [FEDERAL INCOME TAX RETURN / EMPLOYMENT TAX RETURN / etc.] for the tax year(s) [YEAR(S)].

Enclosed please find documentation and information responsive to the items identified in your examination letter. I believe this information supports the positions taken on my original return.

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SECTION 1: ITEMS UNDER EXAMINATION

Issues Identified by IRS:

Item No.	Description	Amount Reported	IRS Proposed Amount	Difference
1	[ITEM DESCRIPTION]	$[AMOUNT]	$[AMOUNT]	$[AMOUNT]
2	[ITEM DESCRIPTION]	$[AMOUNT]	$[AMOUNT]	$[AMOUNT]
3	[ITEM DESCRIPTION]	$[AMOUNT]	$[AMOUNT]	$[AMOUNT]

Taxpayer's Position:

☐ I agree with all proposed changes
☐ I agree with some proposed changes (see Section 2)
☐ I disagree with all proposed changes (see Section 3)
☐ I am providing additional documentation for IRS review

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SECTION 2: ITEMS AGREED TO

If you agree with any of the IRS proposed changes:

Item	Description	Agreed Amount
[#]	[DESCRIPTION]	$[AMOUNT]
[#]	[DESCRIPTION]	$[AMOUNT]

Total Additional Tax Agreed: $[AMOUNT]

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SECTION 3: ITEMS DISPUTED

Item 1: [ITEM DESCRIPTION]

Amount Reported on Return: $[AMOUNT]
IRS Proposed Adjustment: $[AMOUNT]
Taxpayer's Correct Amount: $[AMOUNT]

Statement of Facts:
[PROVIDE A DETAILED FACTUAL EXPLANATION OF THIS ITEM. INCLUDE RELEVANT DATES, TRANSACTIONS, AND CIRCUMSTANCES.]

Legal Basis for Position:
[CITE APPLICABLE IRC SECTIONS, TREASURY REGULATIONS, REVENUE RULINGS, OR CASE LAW SUPPORTING YOUR POSITION]

Documentation Provided:
[LIST THE SPECIFIC DOCUMENTS ATTACHED THAT SUPPORT THIS ITEM]

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Item 2: [ITEM DESCRIPTION]

Amount Reported on Return: $[AMOUNT]
IRS Proposed Adjustment: $[AMOUNT]
Taxpayer's Correct Amount: $[AMOUNT]

Statement of Facts:
[PROVIDE A DETAILED FACTUAL EXPLANATION]

Legal Basis for Position:
[CITE APPLICABLE AUTHORITIES]

Documentation Provided:
[LIST SUPPORTING DOCUMENTS]

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[REPEAT FOR ADDITIONAL ITEMS AS NECESSARY]

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SECTION 4: DOCUMENTATION INDEX

The following documents are enclosed in support of this response:

Income Documentation:
☐ W-2 Forms
☐ 1099 Forms (specify types: [1099-MISC, 1099-NEC, 1099-K, etc.])
☐ Bank statements showing deposits
☐ Business income records
☐ Cash register tapes
☐ Sales invoices
☐ Other: [DESCRIBE]

Deduction/Expense Documentation:
☐ Receipts for claimed deductions
☐ Canceled checks or bank statements
☐ Credit card statements
☐ Invoices marked paid
☐ Mileage logs
☐ Travel expense records
☐ Home office documentation
☐ Other: [DESCRIBE]

Business Records:
☐ Profit and loss statements
☐ General ledger
☐ Chart of accounts
☐ Depreciation schedules
☐ Asset purchase records
☐ Inventory records
☐ Other: [DESCRIBE]

Supporting Schedules:
☐ Itemized deduction worksheets
☐ Basis calculations
☐ Capital gains/loss schedules
☐ Rental property schedules
☐ Other: [DESCRIBE]

Third-Party Documentation:
☐ Letters from employers
☐ Statements from financial institutions
☐ Medical provider statements
☐ Charitable organization acknowledgments
☐ Other: [DESCRIBE]

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SECTION 5: DOCUMENT SUBMISSION FORMAT

Documents are being submitted via:

☐ Mail - Enclosed with this letter
☐ IRS Document Upload Tool (DUT) - www.irs.gov/examreply
- Confirmation Number: [NUMBER]
- Upload Date: [DATE]
☐ Fax to: [FAX NUMBER]
☐ Delivered In-Person at examination appointment

Note on Copies:
All documents provided are copies. Taxpayer has retained original documents.

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SECTION 6: REQUEST FOR ADDITIONAL TIME (IF NEEDED)

☐ I am requesting an extension of time to respond

Reason for Extension Request:
[EXPLAIN WHY ADDITIONAL TIME IS NEEDED]

Proposed New Response Date: [DATE]

Items Requiring Additional Time:
[LIST WHICH ITEMS OR DOCUMENTS NEED MORE TIME]

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SECTION 7: REQUEST FOR EXAMINATION CONFERENCE

☐ I request a conference to discuss the examination findings

Preferred Conference Format:
☐ In-person at IRS office
☐ Telephone conference
☐ Video conference

Preferred Date/Time: [DATE/TIME]

Alternate Date/Time: [DATE/TIME]

Topics to Discuss:
[LIST KEY ITEMS YOU WISH TO DISCUSS]

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SECTION 8: TAXPAYER REPRESENTATIONS

The taxpayer represents that:

☐ All documents provided are true and accurate copies of original records

☐ The taxpayer has provided all relevant documents in the taxpayer's possession, custody, or control related to the items under examination

☐ The taxpayer has made reasonable efforts to obtain any documents from third parties as requested

☐ If additional documents are located, they will be promptly provided to the examiner

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SECTION 9: PENALTY CONSIDERATIONS

If the examination results in additional tax, the taxpayer requests consideration of the following:

☐ Reasonable Cause - The taxpayer exercised ordinary business care and prudence

☐ Substantial Authority - The taxpayer's position was supported by substantial authority

☐ Reasonable Basis with Adequate Disclosure - The position was properly disclosed on Form 8275

☐ Reliance on Professional Advice - The taxpayer relied on the advice of a qualified tax professional

Supporting Statement:
[EXPLAIN THE BASIS FOR PENALTY PROTECTION]

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SECTION 10: ENCLOSURES CHECKLIST

☐ Copy of IRS examination letter
☐ Form 12661, Disputed Issue Verification (if applicable)
☐ Supporting documentation (see Section 4)
☐ Index of all documents provided
☐ Spreadsheets or schedules supporting positions
☐ Copies of relevant portions of tax returns
☐ Form 2848, Power of Attorney (if represented)
☐ Other: [DESCRIBE]

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SECTION 11: TAXPAYER CERTIFICATION

Under penalties of perjury, I declare that the statements made in this response, including all accompanying schedules, documents, and attachments, are true, correct, and complete to the best of my knowledge and belief.

Taxpayer Signature: ___________________________________

Printed Name: [TAXPAYER NAME]

Date: [DATE]

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SECTION 12: REPRESENTATIVE INFORMATION (IF APPLICABLE)

Representative Name: [NAME]

Credentials: ☐ Attorney ☐ CPA ☐ Enrolled Agent

Firm Name: [FIRM]

Address:
[ADDRESS]

Telephone: [PHONE]

Fax: [FAX]

Email: [EMAIL]

CAF Number: [CAF NUMBER]

PTIN: [PTIN]

☐ Form 2848, Power of Attorney and Declaration of Representative is attached
☐ Representative is authorized to receive and inspect confidential tax information
☐ Representative is authorized to perform acts on behalf of the taxpayer

Representative Signature: ___________________________________

Date: [DATE]

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MAILING/SUBMISSION INSTRUCTIONS

Option 1: Mail Response

Mail to the address shown on your IRS examination letter:

[EXAMINER NAME]
Internal Revenue Service
[ADDRESS FROM LETTER]

Use Certified Mail with Return Receipt Requested

Option 2: IRS Document Upload Tool

Website: www.irs.gov/examreply
- Secure and recommended method
- Allows immediate confirmation of receipt
- Available 24/7

Option 3: Fax

Fax to the number on your examination letter: [FAX NUMBER]
- Keep confirmation page for your records

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RESPONSE DEADLINES

Important: You must respond by the date shown on the IRS examination letter, typically 30 days from the letter date.

Failure to respond may result in:
- The IRS disallowing disputed items
- Issuance of a Notice of Deficiency (90-day letter)
- Loss of certain appeal rights

If you need more time:
- Contact the examiner before the deadline
- Explain why you need additional time
- Request a specific extension period

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NEXT STEPS AFTER RESPONSE

1. IRS Review: The examiner will review your documentation

2. Possible Outcomes:
   - No change to your return
   - Partial agreement on some items
   - Full agreement on IRS proposed changes
   - Continued disagreement

3. If Agreement: You will receive closing documents to sign

4. If Disagreement: You may receive:
   - Additional information requests
   - A 30-day letter with proposed changes
   - An opportunity to meet with the examiner's manager
   - Information about appeal rights

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APPEAL RIGHTS

If you cannot reach agreement with the examiner:

1. Manager Conference: Request a meeting with the examiner's supervisor

2. IRS Appeals: File a protest with the IRS Independent Office of Appeals

3. Tax Court: If you receive a Notice of Deficiency, you have 90 days to petition the U.S. Tax Court

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This template is provided for informational purposes and should be reviewed by qualified tax counsel before submission to the IRS.