FIRST, you get a notice called a “contact letter” by mail – postal mail. The IRS does not reach out to taxpayers via email or phone; if that happens, you are probably being scammed. IRS will ask you to bring specific documents via Information Document Request (IDR).

Here’s a list of what to do:

• Respond promptly.

• Attach appropriate documentation.   

• If the audit was triggered by a minor error, send a written explanation with documentation.

• If the error was triggered by a W-2 from your employer, ask their bookkeeper to correct the error with Form W-2C, file with the IRS, and give you copy.

• If the error is triggered by a wrong 1099-MISC, ask the payer to correct it by filing a new 1099-MISC with box checked for “corrected.”

• You can call the IRS all you want, send all the letters that you write, but your case will not be solved until IRS receives a copy of corrected W-2 or 1099. Take it from me after dealing with this stuff for 40 years.

How to substantiate questioned items:

• Send documentation that is relevant to the issue at hand.

• Be selective of records that are pertinent to the issue.

• Do not flood the Service with unrelated junk.

• For example, if IRS requests acknowledgment letter from a recipient donee, send that item only – a thank you letter (but not a pile of purchase receipts that they don’t ask for).

• Do not try to distract them from their busy work. It may not end well if they find new issues with irrelevant documents that you send.

Friendly Reminders:

• Do not ignore audit notice. It will bother you. You’ll have to deal with it anyway.

• This is when you see how devoted your tax preparer is.

• Most preparers will help and serve you, but some will string you along with promises but no result.

• I defended several audit cases where communication with preparer was the problem, not with IRS.

• Lastly, 80% of audits are correspondence audits where IRS merely asks for documentation.

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Victor Santos Sy graduated Cum Laude from UE with a BBA and from Indiana State University with an MBA. Vic worked with SyCip, Gorres, Velayo (SGV – Andersen Consulting) and Ernst & Young before establishing Sy Accountancy Corporation in Pasadena, California.

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He has 50 years of experience in defending taxpayers audited by the IRS, FTB, EDD, BOE and other governmental agencies.  He is publishing a book on his expertise – “HOW TO AVOID OR SURVIVE IRS AUDITS.” Our readers may inquire about the book or email tax questions at [email protected].

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