Notice vs. audit
An IRS notice can be about a math correction, a missing form, a balance due, or a mismatch between your return and information reported by employers or banks. An audit (or examination) is a review of your return to verify income, deductions or credits. Not every notice is an audit.
How the IRS contacts you
The IRS first contacts taxpayers by mail. It does not initiate contact by email, text message or social media to demand payment or request personal information. Be wary of unexpected calls or messages claiming to be the IRS. Verify using IRS.gov.
Types of audits
| Type | What happens |
|---|---|
| Correspondence (mail) audit | The IRS requests documentation for specific items by mail; most common for individuals. |
| Office audit | You meet an examiner at an IRS office with your records. |
| Field audit | An examiner visits your home or business; more common for complex or business returns. |
Common reasons returns are reviewed
- Income mismatches between your return and W-2/1099 data the IRS receives (an automated matching process).
- Math or clerical errors.
- Certain credits such as the EITC that are frequently misclaimed.
- Large deductions relative to income, or unusually high charitable gifts without support.
- Business losses year after year (hobby loss concerns).
- Unreported income, including cryptocurrency or cash.
- Random selection and statistical scoring.
We don’t publish specific audit-rate statistics here because they change by year and income group; the IRS publishes its data reports.
What to do if you get a notice
- Read it carefully and note the deadline for response.
- Compare it to your return. Decide if you agree.
- Gather documentation that supports your position.
- Respond on time using the method in the letter. Keep copies and use trackable mail.
- If you agree and owe, pay or set up a plan; see payment options.
- If you disagree, explain in writing with evidence. You have appeal rights.
Your rights
Taxpayers have rights, including to be informed, to be represented by a qualified professional, to challenge the IRS’s position and to appeal. The IRS’s Taxpayer Bill of Rights is summarized in Publication 1. The Taxpayer Advocate Service can help if you face hardship or a stalled issue.
How far back can the IRS go?
Generally three years from the date you filed. This extends to six years if you omitted more than 25% of your gross income, and there is no limit if you didn’t file or the return was fraudulent. See how long to keep records.
Prevention
- Report all income and match forms.
- Keep documentation for deductions and credits.
- Use e-file with direct deposit; check names and SSNs.
- Be careful with paid preparers; you’re responsible for your return.
- If you made an error, consider amending.
When to get a professional
If the issue involves large amounts, a business, or potential penalties, consider a CPA, enrolled agent or attorney. Low Income Taxpayer Clinics may offer free or low-cost representation if you qualify.
Frequently asked questions
Will the IRS contact me by email or text?
No. The IRS first contacts taxpayers by mail and does not initiate contact by email, text or social media to demand payment.
How long can the IRS audit my return?
Generally three years after filing; six years if you omitted over 25% of gross income; no limit for unfiled or fraudulent returns.
What should I do if I disagree with a notice?
Respond in writing by the deadline with documentation. You have the right to appeal.
Official sources
- IRS: Audits
- IRS Topic 653: IRS notices, penalties and interest
- Taxpayer Advocate Service
- IRS Topic 201: The collection process
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.