Cover letter for answering an IRS audit document request

Where this letter fits in a mail audit

In an audit by mail, the IRS writes to ask for documents that support items on your return. IRS Publication 3498-A explains the process, including the phone and in-person conferences that can follow. The publication says to send photocopies, not originals, and that if you do not reply by the due date, the IRS disallows the items in question.

This sample is a straightforward cover letter, the kind you would send with a folder of records. It is written in a businesslike, neutral register: no argument, no narrative, just an organized answer. Think of a small contractor responding to a request about vehicle and supply expenses, where the whole point is that the examiner can find each document quickly.

The letter works best when the request is specific. If the IRS asked only for records, answer only with records. If the request asks you to explain something, add a short factual explanation under the matching item rather than a separate narrative at the start.

Preparing the package

Go through the request line by line and number your enclosures to match its numbered items. If the request asks about three items, your folder should have three clearly labeled tabs. Gaps are better acknowledged than hidden: if a record no longer exists, say so in the letter and enclose whatever substitute you have.

Keep a duplicate of the complete package, in the same order, so you can talk through it on the phone if the examiner calls. Write the examiner's name, the date you mailed the package and the tracking or receipt number on the first page of your file copy, so a later call does not depend on memory.

Avoid sending more than was requested. Extra pages tend to raise new questions, and a tidy response to exactly what was asked is easier for everyone to review.

Read each document before you copy it. Check that the name, account and dates shown are legible, and that pages are in order and complete, including back sides that carry information. A short, readable statement is more useful than a stack of poor scans. If a document includes unrelated information, such as a long list of personal purchases on a card statement, ask a qualified practitioner or call the number on the request before deciding what to do about it.

Edit this letter before sending

Replace the bracketed placeholders and delete any paragraph that does not apply. Keep the description of each document short and factual; the documents should do the talking.

If you want a representative to deal with the IRS for you, Publication 3498-A says you may authorize an attorney, CPA or enrolled agent. It also says that if you ask to consult a representative during an interview, the IRS generally must stop and reschedule. If a representative is involved, say so in the letter and enclose the proper authorization form.

Take the sample paragraph by paragraph. The opening ties your reply to the request, so confirm the date and reference match the letter you have. The item paragraphs should echo the request's own wording. The missing-record paragraph is for honest gaps only; delete it if everything was found. The closing paragraph keeps the door open for follow-up and asks for confirmation of receipt, which is useful if the examiner later says something was not received.

Enclosure checklist

Common categories to consider, depending on what the IRS asked for:

• Bank or card statements covering the periods in question
• Receipts or invoices, sorted by item number
• Mileage or time logs created at the time
• Contracts, agreements or written correspondence
• Third-party statements, such as from a payer or landlord
• A copy of the request letter on top

Mailing and follow-up

Use a mailing method that produces a receipt, and note the date. If you have not heard back after a reasonable time, call the number on the request to confirm the package was received. IRS Audit Defense Pro is software that helps you organize your facts and draft a response letter you review and send yourself. It is not a law firm, CPA or enrolled agent, and it gives no legal or tax advice.

Send the package to the address named in the request, and if your request offers fax or an online option, follow what it says. After mailing, keep every later letter in the same folder in date order. If the examiner replies with further questions, answer them in a new, short letter that refers to the earlier one, rather than resending the whole package.

The sample letter

Adapt every bracketed item to your own request.

Sample letter

This is a general template with placeholders. Replace everything in square brackets with your own details, and check it against the instructions on your notice.

[YOUR FULL NAME]
[YOUR STREET ADDRESS]
[CITY, STATE ZIP]
[DAYTIME PHONE] | [EMAIL, IF YOU WISH]

[DATE]

[NAME OF EXAMINER]
Internal Revenue Service
[ADDRESS FROM YOUR REQUEST LETTER]

RE: Examination of my [TAX YEAR] return
Letter or notice reference: [LETTER NUMBER AND DATE]
Taxpayer identification number (last four digits): [LAST FOUR OF SSN OR EIN]

Dear [EXAMINER NAME OR "SIR OR MADAM"]:

Thank you for your request for information dated [DATE OF REQUEST]. I am enclosing photocopies of the records you asked for. I have numbered each enclosure to match the numbered items in your letter so they are easy to locate.

Your item 1 asked about [DESCRIBE ITEM FROM REQUEST]. Enclosure 1 consists of [DESCRIBE DOCUMENTS, FOR EXAMPLE: STATEMENTS FOR ACCOUNT ENDING IN LAST FOUR DIGITS].

Your item 2 asked about [DESCRIBE ITEM FROM REQUEST]. Enclosure 2 consists of [DESCRIBE DOCUMENTS].

Your item 3 asked about [DESCRIBE ITEM FROM REQUEST]. I do not have [DESCRIBE MISSING RECORD] because [BRIEF, FACTUAL REASON]. In its place I am enclosing [DESCRIBE SUBSTITUTE] as enclosure 3.

These are copies. I have kept the originals and can provide them if you need to review them.

Please confirm in writing or by phone that you received this package. If you need anything further, please contact me at the number above, and I will respond promptly.

Sincerely,

[SIGNATURE]
[YOUR FULL NAME]

Enclosures:
Copy of your request letter dated [DATE OF REQUEST]
1. [DESCRIBE ENCLOSURE]
2. [DESCRIBE ENCLOSURE]
3. [DESCRIBE ENCLOSURE]

Frequently asked questions

Sources

• IRS Publication 3498-A: The Examination Process (Audits by Mail)
• IRS: Recordkeeping

Related guides

• Correspondence audit: how an IRS audit by mail worksA correspondence audit is an IRS audit handled entirely by mail.
• IRS office audit: what to expect at the interviewAn office audit is an in-person interview at an IRS office about specific items on your return.
• Schedule C audit: supporting your business income and expensesA Schedule C audit tests the income and expenses of your sole proprietorship.
• Vehicle mileage audit: building records for a car deductionIn a vehicle expense exam the IRS expects written records of business use, such as a mileage log, diary or notebook.
• How to appeal the results of an IRS auditIf you disagree with audit findings, respond to the letter that proposes the changes by the date it gives, which is generally 30 days.
• The IRS Taxpayer Bill of Rights, in Plain EnglishThe Taxpayer Bill of Rights lists ten rights, including the right to be informed, to challenge the IRS's position and be heard, to appeal to an independent forum, and to retain representation.