The IRS conducts audits to 
verify income, deductions,   Expenses, and credits claimed on tax returns. Here’s what to do if you receive a letter that 
says the IRS is auditing your tax return by mail. First, read the letter carefully. It explains the   Issues involved and outlines the types 
of information you need to send us. We’ll ask for documents to support information 
on your tax return. If you’re not able to verify   Something, you’ll need to explain how 
you determined the amount you reported. There are different ways you can submit 
the information to us. Regardless of how   You submit it, you should always include the 
reply coversheet with the documents you send. Here are the options for 
submitting information to the IRS: One, the document upload tool. This is a 
secure and convenient way to upload your   Correspondence. The notice will tell you 
how to share your documents with us online. Two, fax. If you prefer to fax, use the 
number provided in the letter you received. Three, postal mail. If you mail your information,   Use the envelope provided. If your 
information doesn’t fit, you can   Use your own envelope. Do not mail original 
documents when you submit your information. No matter how you submit your information, 
remember to keep copies of everything you send us. In addition to these three options, 
some letters may include an invitation   To use the taxpayer digital communication 
option. If you receive this invitation,   We encourage you to use this option to submit 
your documents through secure messaging.   You’ll find instructions for 
signing up in your invitation. Be sure to send your documents to us by 
the deadline shown in your letter. If you   Can’t meet this deadline, you can request an 
extension by mailing or faxing us your request,   Or by calling the number on the 
letter to ask for additional time. If we determine the documents 
you sent are sufficient,   We’ll close your case and send you a letter to 
let you know that there’s nothing else to do. If we determine that the documentation is 
insufficient, we will send you a letter to   Let you know what information we 
still need to resolve your case. If you agree with our proposed changes,   Follow the instructions in your 
letter to have your case closed. If you disagree with the proposed changes, 
send us an explanation with your supporting   Documents. Remember, you have the right 
to request an appeal review with the IRS. If you disagree with the proposed changes, 
and don’t request an appeal review,   You’ll receive a certified statutory 
notice of deficiency. You can continue  

To work with us by providing the requested 
information to resolve your examination,   Or you can follow the instructions 
in the letter to petition tax court. For more information about audits,   Go to IRS.gov/audit. You can also refer to 
publication 3498-a included with your letter.