How will the IRS notify me of an audit?

Only by mail. The IRS does not initiate audits by phone, email or text — any such contact is a scam. A genuine notice carries a notice or letter number and can be verified by calling the IRS at the number listed on IRS.gov.

Should I hire someone to represent me?

For a simple correspondence audit on one clear item you may respond yourself. For office or field audits, or anything involving significant amounts, a CPA, enrolled agent or tax attorney can represent you — often without you needing to attend — and helps keep the scope controlled.

What if I can't find a receipt for a deduction?

Reconstruct what you can from bank and credit-card statements, vendor records and logs. Some deductions can be substantiated by secondary evidence, though items with strict substantiation rules (travel, meals, vehicles) are at greater risk if undocumented.

How long can the IRS go back to audit my return?

Generally three years from the date you filed. That extends to six years if you substantially understated income — omitting more than 25% of your gross income — and there is no time limit at all for a return that was fraudulent or never filed. This is also why keeping records for at least three to seven years matters.

BACK TO RESOURCES

IRS Audit Defense

Responding to an IRS Audit: A Small Business Playbook

An audit notice is alarming, but most audits are routine, document-driven, and resolvable. A calm, organized, well-documented response is the single biggest factor in a good outcome.

SMAART Tax Team

April 13, 2026

4 min read

|Reviewed by Ray Dominguez, EA, USTCP