IRS Audit 2026: What Happens After You're Selected and Your Next Steps
Receiving an audit letter from the Internal Revenue Service is rarely a welcome end to the tax season. However, not every audit necessitates a face-to-face meeting with an IRS agent. In many instances, issues can be resolved without ever stepping foot inside an IRS office.
"Don't be afraid, but don't be callous about it either," advised certified public accountant Paul Carlson, managing partner at Arizona-based CPA firm Law Firm Velocity. "You want to err on the side of caution and get back to them quickly with everything they've requested."
While audits can provoke anxiety, understanding their mechanics and knowing how to respond can significantly ease the process.
Understanding the Three Main Types of Audits
According to the IRS, an audit is fundamentally "a review/examination of an organization's or individual's books, accounts and financial records to ensure information reported on their tax return is reported correctly ... and to verify the reported amount of tax is correct."
Paul Carlson outlines the three typical audit categories:
- Correspondence Audits: Conducted via mail, these usually request specific documents or information that can be uploaded through an IRS online account, faxed, or sent by traditional post.
- Office Audits: These require you to visit an IRS office to "explain parts of your return."
- Field Audits: The most complex type, involving an IRS agent visiting your home or business to thoroughly review "your books, income and expenses."
The Value of Hiring a Professional Accountant
Engaging an accountant can be immensely beneficial during an audit, particularly for office and field visits, notes CPA Emily Shacklett, a senior wealth advisor at Dallas-based Hightower Signature Wealth.
"If I was audited, I would bring in my tax professional," she stated. "I have a CPA that does my tax return even though I'm a CPA. I think it's good to have an objective third party involved when you get to a certain point down the path [of your audit]."
A tax professional collaborates with you to analyze the IRS request and assess its impact on your tax liability or refund. As the audit progresses, especially in office or field scenarios, their expertise becomes increasingly valuable.
"The further you get down the path, the more it makes sense to have a professional involved because they know how to interact with IRS agents," Shacklett explained. "They know what to expect in terms of questions, what information is needed, and what is superfluous and shouldn't be provided."
Respond Promptly and Meet Deadlines
For correspondence audits requiring documentation, Emily Shacklett emphasizes a straightforward strategy: "Tackle it quickly. Meet their deadlines." If gathering necessary documents proves challenging and you risk missing a deadline, you can request an extension.
Taxpayers can upload documents via their online IRS account, but this requires signing up for a free ID.me account for identity verification and secure access.
"If you've kept good records, then there's no reason to panic," Carlson reassured. "It's usually resolved after a few [interactions] and once you share a receipt or two."
Provide Only What Is Requested
A critical tip for managing an audit is to supply exclusively what the IRS asks for. Offering additional information can potentially worsen the situation.
"It's best to never volunteer extra info or guess on missing pieces because that can make things confusing for everyone," Carlson cautioned. "And it could also invite unnecessary scrutiny. Stick strictly to what your documents prove and keep it at that."
Shacklett concurred, advising against over-providing documentation and information, as this might prompt further IRS inquiries and complicate the audit.
Maintain Composure and Perspective
Finally, Shacklett recommends taxpayers remain calm upon receiving an audit notice; the situation may be less severe than anticipated, with some cases resolved swiftly.
"Take a deep breath," she suggested. "Don't be scared because even if there is an error, even if there's something you need to correct for, particularly if it's legitimate and you weren't trying to pull the wool over or do anything fraudulent, these are things that are easy to fix."
