An IRS audit reviews the books, accounts and records a person or business used to prepare a tax return. The goal: confirm you reported income, deductions and credits correctly and that the tax you reported matches the law. If you need to call about an audit, this guide shows the phone numbers to try, what to expect, and the exact steps that help you avoid delays. (IRS)
Quick contact numbers (save these)
- Main IRS line for individuals: 1-800-829-1040.
- Main IRS line for businesses: 1-800-829-4933.
- If your audit letter shows 866-897-0177 or 866-897-0161, you can check audit status in your online account under Records and Status.
- To schedule a local Taxpayer Assistance Center appointment: 844-545-5640.
- International callers: 267-941-1000 (not toll-free).
(Phone hours are generally Monday–Friday, 7:00 a.m. to 7:00 p.m. local time.) (IRS)
Why was my return selected for audit?
Selection doesn’t always mean wrongdoing. The IRS uses:
- Random/computer screening — your return may be compared with statistical “norms.”
- Related examinations — if partners, investors, or others involved in a transaction were selected.
- Other filters and information sources used by the IRS’ research programs. (IRS)
How will the IRS contact me?
If the IRS selects your return, the initial contact will be by mail. The IRS does not start an audit with an unsolicited phone call. After the mailed notice, the IRS may follow up by phone about the notice it already sent, but the letter contains all contact details and instructions. If in doubt, use the phone number printed on the letter or the official IRS numbers above — don’t reply to unexpected calls or emails. (IRS)
Types of audits and where they happen
- Correspondence (mail) audit — the IRS asks for documents by mail. This is the most common kind.
- Office audit — meeting at an IRS office.
- Field audit — IRS visits your home, business, or representative’s office.
Your audit letter will tell you which type it is and list the documents needed. (Taxpayer Advocate Service)
What records should I provide?
Only send what the IRS requests. Typical items:
Calculate Your 2026 COLA Increase →- Copies of the tax return in question.
- W-2s, 1099s, bank statements, receipts, invoices, cancelled checks.
- Business records (ledgers, mileage logs, payroll records).
Keep records used to prepare returns for at least three years from filing; in some situations the IRS can look back longer. (IRS)
How do I know the IRS received my response?
Always get delivery confirmation. If you mail documents, use certified mail or a tracked courier and keep the tracking number and copies. If your audit letter includes 866-897-0177 or 866-897-0161, you can view status in your online account under Records and Status to see when letters were issued and when your next response is due. (IRS)
Need more time to respond?
- For mail audits, you can fax or mail a written request to the address or fax number on the IRS letter. The IRS ordinarily grants a one-time 30-day extension. If the letter is a certified “Notice of Deficiency,” that 90-day Tax Court period cannot be extended. (IRS)
What if I don’t respond by the due date?
If you fail to respond, the IRS will finish the audit and send a report with proposed changes (and any tax due). Don’t ignore the deadline — even a short call to ask for more time helps. (IRS)
How far back can the IRS audit?
Normally the IRS can assess tax within three years after the return was due or filed (whichever is later). If there’s a substantial omission of income, they can go back further — often up to six years — and if there’s fraud or no return, there’s no time limit. (IRS)
How long does an audit take?
It depends — type of audit, complexity, how fast you provide documents, and whether you agree with the findings. Correspondence audits often close faster; complex field audits take longer. Send a full, well-organized response to reduce back-and-forth. (Taxpayer Advocate Service)
What are my rights during an audit?
You have rights to privacy, courteous treatment, an explanation of why the IRS is asking for information, representation (you may have an attorney, CPA, or enrolled agent), and to appeal disagreements. Read IRS Publication 1 for a full list of taxpayer rights. (IRS)
How does the IRS close an audit?
Three possible outcomes:
- No change — IRS accepts your records and makes no adjustments.
- Agreed — you accept proposed changes and sign an agreement.
- Disagreed — you receive a report you don’t accept and you can request appeals, mediation, or take the case to Tax Court if eligible. (IRS)
If you agree vs. disagree
- If you agree: sign the report and choose a payment option if you owe tax.
- If you disagree: first ask for a manager or request an Appeals Office review. Consider mediation (ADR) or filing a formal appeal. Watch the statute of limitations so you don’t miss your appeal window. (IRS)
Quick checklist when you call the IRS about an audit
- Have your taxpayer ID (SSN/EIN), the tax year, and the letter number ready.
- Call the phone number printed on your audit letter first. If you must call a general number, use 1-800-829-1040 (individuals) or 1-800-829-4933 (business).
- Note the representative’s name and badge ID; write down what they tell you.
- Ask how to submit documents (fax, mail, portal) and request confirmation of receipt.
- Keep copies of everything you send. (IRS)
Final tips
- The IRS starts contact by mail — treat unexpected calls with caution. If someone pressures you to pay without mailing a notice, it may be a scam.
- Use the exact phone number on your letter when possible. If you can’t find it, go to IRS.gov and use the official contact pages.
- If the case is complex, get representation (CPA, enrolled agent, or tax attorney). Publication 1 explains how to exercise your rights. (IRS)
