IRS Audit Consultation Checklist | Kathryn Meyer Law PC

Bring the IRS letter itself, the returns for the years under review, the records behind each item the IRS is asking about, and everything you have already sent or received. Those four things let a tax attorney see the deadline, the scope of the audit, and how strong your documentation is in a single meeting. Copies are fine; keep your originals.

A first meeting goes further when the papers are organized the way the IRS will look at them: by year, and by the items in question. The checklist below follows that order, and a short overview of the stages is in Understanding the IRS Audit Process. It is part of Kathryn Meyer's guidance on IRS audits and examinations.

How to put the file together, step by step

Start with the letter. Find the years, the items, the kind of audit and the response date. The IRS notifies taxpayers of an audit by mail and says it will not start one by telephone.
Pull the returns. One complete copy of each return under review, with every schedule and form.
Sort the records by year and by item. The IRS suggests grouping them by type of income or expense, with a short summary of the transactions.
Add the paper trail. Every letter, information request and reply so far, with proof of when each was sent.
Mark the gaps. Note which items lack records and where copies might be found.
Write down the history. Who has spoken with the IRS, when, and what was said or signed.

The checklist

What to bring	Why it matters
Every IRS letter or notice about the audit, with any enclosures	Shows the years, the items under review, the type of audit and the response date
Any Information Document Request (Form 4564) from the examiner	Defines exactly what has to be produced, and by when
The tax returns for each year under review, with all schedules	The starting point for every question the examiner will ask
Records supporting each questioned item	Receipts, invoices, bank statements, logs, contracts: the proof of the numbers
Copies of anything already sent to the IRS, with proof of delivery	Avoids sending the same thing twice, or something inconsistent
Any consent to extend the assessment deadline, signed or proposed	Affects how much time is left for the audit and for an appeal
Any examination report or 30-day letter	Starts the clock for an appeal
The name of the person who prepared the returns, and their work papers if available	Explains how the numbers were built

Why does the letter matter so much?

The IRS starts every audit by mail and will not begin one by telephone. The letter explains how the audit will be handled (by mail, at an IRS office, or in the field) and what to do, and it sets the date by which the IRS needs to hear from you. For mail audits, the IRS says it can ordinarily grant a one-time 30-day extension if you ask in writing, by fax or mail as the letter directs; for in-person audits, you ask the examiner. The IRS also says that if it does not hear from you by the date on the letter, it will complete the audit and send a report with its proposed changes.

If you have already received an examination report with a 30-day letter, bring it and note the date on it. At that stage, the time left to request an appeal is a key fact in the file.

Which records should you gather?

The IRS says the documents it asks for in an audit should be ones you used to prepare the return, so the request should not require you to create anything new. Its own list of records it commonly requests includes:

receipts, organized by date with a note on what each was for;
bills and canceled checks, grouped with the bills they paid;
logs or diaries showing travel dates, places, business purpose and mileage;
loan agreements and settlement statements;
legal papers such as property purchase documents or a divorce settlement;
employment documents such as reimbursement policies; and
Schedules K-1 from partnerships or S corporations.

The IRS suggests organizing records by year and by type of income or expense, with a summary of transactions, and reminds taxpayers that no record stands on its own: each one needs the circumstances that explain it. It also asks for copies, never originals. If the audit involves digital assets, bring exchange and wallet histories; see what the IRS already knows about your cryptocurrency. If it involves people you paid as contractors, bring the contracts and the Forms 1099 you filed; see what happens in an IRS worker classification audit.

What if records are missing?

Say so at the meeting rather than leaving gaps unexplained. The law requires you to keep records for at least three years from filing, and longer in some situations (see how far back the IRS can audit), but people lose files, change banks and move. Banks, card issuers, brokers and payers can often supply copies of statements. A plan for filling the gaps is better than a late scramble.

How do you authorize someone to represent you?

To have an attorney deal with the IRS for you, you sign Form 2848, Power of Attorney and Declaration of Representative. It authorizes a person eligible to practice before the IRS to represent you and to receive your confidential tax information for the tax matters and years listed. A few details matter:

Form 8821 is different: it lets someone inspect or receive your information but does not let them speak for you or represent you.
For a joint return, each spouse or former spouse submits a separate Form 2848, even when authorizing the same representative.
The third-party designee box on your return does not replace Form 2848; it covers only questions about processing the return.

Once a representative is authorized, the examiner can work through that person, and under section 7521 the IRS generally cannot require you to attend interviews with your representative unless you have been summoned.

A short list of questions to think about beforehand

Has anyone at the IRS contacted you by phone or in person, and what was said?
Have you been asked to sign anything, such as a consent to extend the deadline?
Do the same items appear on returns for other years?
Is there anything you are worried the examiner will find?

The last question is the one people most want to skip, and it is often the most useful one to answer honestly with your lawyer.

What changes what you bring

The kind of audit. A mail audit asks for documents about specific items; an office audit takes place at an IRS office; a field audit happens at your home, business or representative's office. If you have too many records to mail, the IRS says you can ask for a face-to-face audit.
The stage of the case. Before a report, the focus is the records. After a 30-day letter, it is the appeal deadline. After a notice of deficiency, the 90-day Tax Court deadline cannot be extended, and the IRS says it will not grant more time to submit documents.
Business returns. Bring bank statements for every business account, the books, the Forms 1099 and W-2 you issued, and payroll returns if employment taxes are involved.
Particular items. Travel, gifts and vehicle expenses need the specific proof described in what records the IRS requires to support business deductions.
Electronic records. The IRS accepts some electronic records instead of, or in addition to, paper; ask the examiner what it will accept.

For example: an office audit of a sole proprietor

For example, imagine a sole proprietor whose letter schedules an office audit of her 2024 Schedule C, listing gross receipts, car and truck expenses, and travel. For the meeting she brings the letter, the 2024 return, the business bank statements for all twelve months with a summary tying deposits to reported receipts, the mileage log she kept that year, and travel receipts grouped by trip with a note on each trip's business purpose. She also brings the Form 4564 the examiner enclosed and a note that one month of statements is missing, with a request already made to her bank. With that file, the first meeting can focus on the strength of each item and the response date, not on finding paper. This is a hypothetical, not a real case.

Common mistakes before a first meeting

Bringing or sending originals. The IRS asks for copies; keep the originals.
Creating records after the fact. The IRS says audit requests should not require anything new. A log rebuilt later must be presented as a reconstruction, never as a contemporaneous record, because altered or back-dated documents are a fraud indicator.
Sending documents to the IRS before anyone has reviewed them. Inconsistent or incomplete answers are hard to take back.
Leaving out bad news. Problems your attorney learns about late are harder to manage.
Trusting a phone call about an audit. The IRS starts audits by mail, so treat an unexpected call with caution.

What to do this week

Find the audit letter and write the response date on your calendar.
If you need more time on a mail audit, ask in writing by fax or mail as the letter directs; the IRS can ordinarily grant a one-time 30-day extension.
Print or download each return under review with all schedules.
Request any missing bank, card or brokerage statements now.
Sort the records by year and by item, and make copies.
Decide who will represent you, and plan to sign Form 2848 for that person.

Frequently asked questions

Do you have to attend the audit yourself?

Not usually. A representative with your Form 2848 can attend for you, and without a summons the IRS cannot require you to come along (section 7521(c)). See your rights during an IRS audit for the other interview rules.

How long does an audit take?

The IRS says it depends on the type of audit, the complexity of the issues, how quickly information is available, scheduling, and whether you agree with the findings.

Can you check the status of an audit online?

For some mail audits, yes. The IRS says that if your letter lists one of its correspondence audit phone numbers, you can see the start date, the letters issued and the next response date in your individual online account.

What if the IRS has already contacted your bank or clients?

Bring any notice of third-party contacts you received. Your rights around those contacts are explained in whether the IRS can contact your bank, clients or employer during an audit.

What if you already have a notice of deficiency?

Bring it first. The 90-day period to petition the Tax Court cannot be extended; see what to do when you receive a notice of deficiency.

What if you expect to owe and cannot pay?

Bring a rough picture of your income and expenses. Payment options after an audit are compared in IRS payment plan options.

Scheduling a first meeting

Kathryn Meyer begins an audit matter by understanding the notice, the deadlines and the specific items in question. If you have received an audit letter, gather what you can from this list and contact the firm or call (571) 560-8674. You do not need every document in hand to start the conversation.

Sources

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