For an IRS audit, gather the return being examined and the records supporting the specific items identified in the letter. Organize the material by tax year and issue, connect each document to the amount reported, and send copies through the method the notice authorizes. The goal is a response an examiner can follow, not an unsorted collection of financial paperwork.
The IRS audit overview explains that an examination may be handled by mail or through an interview. Selection does not necessarily mean the IRS has already found an error. The initial audit contact is by mail.
Turn the request into a document index
Read the full letter before collecting files. Identify the return, tax period, items under examination, requested records, response deadline, and examiner’s contact information. Keep all attachments. If the request is unclear, ask for clarification without assuming that the deadline has changed.
Create a simple index with four columns: requested item, return line or schedule, supporting documents, and explanation still needed. For example, if the IRS asks about a business expense, group the invoice, proof of payment, and explanation of its business purpose. An amount leaving a bank account does not, on its own, explain why the expense belongs on the return.
For representation questions involving disputed facts or a closing response window, the firm’s Dayton tax page provides a starting point. Share the request itself so the scope of the examination is clear.
Gather evidence that answers the particular issue
The IRS’s audit records guidance emphasizes context and organization. Useful records depend on what is being examined:
- Income: Forms W-2 and 1099, invoices, sales records, account statements, and explanations of deposits that may not be taxable income.
- Business expenses: Receipts, bills, canceled checks or payment confirmations, and records explaining the connection to the business.
- Travel or vehicle use: Relevant logs, dates, destinations, mileage, and business-purpose records, matched to the claim under review.
- Property or financing: Purchase and sale documents, closing statements, loan agreements, improvement records, and applicable depreciation schedules.
- Credits or personal deductions: The specific eligibility and payment records requested, which may include residence, relationship, medical, or other supporting documents.
This is an organization checklist, not a statement that every listed expense is deductible. The rule for the tax year, the nature of the claim, and any special substantiation requirement still control. Do not include an unrelated category simply because it appears on a general checklist.
Explain gaps without inventing evidence
If a receipt is missing, identify what is missing and seek a duplicate from the original provider. Preserve bank records and other contemporaneous evidence that may help explain the transaction. Label any reconstruction honestly and discuss whether it meets the applicable substantiation requirement.
Do not create a document that looks contemporaneous when it was prepared later, backdate a log, or alter an existing receipt. A summary can make real records understandable; it cannot make unsupported facts true. If the request includes records you believe are unrelated or sensitive, get advice about the scope instead of silently omitting them.
Keep originals and document delivery
The IRS instructs taxpayers not to mail original records. Retain the originals, the complete response, and a copy of the document index. Use clear file names or page labels so the explanation points to the correct attachment. For electronic records, confirm the accepted format and submission channel with the examiner.
Keep delivery, fax, or upload confirmation as applicable, and check that the agency received the response. A delivery receipt establishes transmission; it does not establish that the IRS accepted your explanation or closed the examination.
Distinguish more time for records from other deadlines
If you need additional time, follow the request procedure for your type of audit before the due date. The IRS describes extension procedures for correspondence and in-person examinations, but that does not create a universal extension for every letter.
A notice of deficiency involves a separate court-petition deadline. Continuing to exchange documents with the examiner does not extend that deadline. Likewise, a request to extend the IRS assessment period is a separate legal decision, not merely an administrative acknowledgment. Have the actual documents reviewed before signing or relying on an extension.
Review the result and any Ohio consequences
When an examination report arrives, compare each proposed change with the evidence submitted. If you disagree, identify the unresolved facts and the response or appeal procedure that remains available. For help distinguishing types of professional assistance, see the tax-help triage guide.
A final federal adjustment can also create Ohio reporting obligations under Ohio Revised Code 5747.10. Do not assume the federal examination automatically updates your state return. Attorney background is available in Dean Hines’s profile.
This is general information, not legal advice, and does not create an attorney-client relationship.