Your written response to an IRS audit letter is the foundation of your entire case. A clear, organized, professional response moves the audit toward closure. A defensive, incomplete, or rambling response keeps it open — or makes things worse. Here’s how to write one correctly.
Before you write anything: understand the request
Read the notice at least twice. Identify:
- The specific notice number (CP75, CP2000, Letter 2205, etc.)
- The tax year under examination
- The exact items being questioned — not “your deductions” generally, but which specific ones
- The deadline for your response
- The specific documents the IRS is requesting
The structure of a correct audit response letter
Your letter should follow this structure:
- Header: Your name, address, Social Security Number (last 4 digits only in the body, full SSN in the envelope), the notice number, and the tax year
- Opening: State you are responding to Notice [number] dated [date] regarding your [tax year] Form 1040
- Position statement: State clearly whether you agree, disagree, or partially agree with each item
- Explanation: For each disputed item, explain your position briefly and factually
- Documentation list: List every enclosed document by name
- Closing: Request confirmation of receipt and a case closing letter when resolved
Sample opening paragraph
“I am writing in response to Notice CP75 dated May 12, 2025, regarding my 2022 Form 1040, specifically the home office deduction claimed on Schedule C in the amount of $3,200. I respectfully disagree with the proposed disallowance of this deduction and am providing the following documentation to support my claim.”
What to include — and what to leave out
Include:
- Only documents that directly support the items under examination
- A numbered document index at the front of your package
- Copies — never originals (the IRS can lose things)
- A copy of the original notice with your response
Do not include:
- Records for items the IRS didn’t ask about
- Emotional explanations or complaints about the audit
- Your opinion of the IRS
- Original documents (keep originals, send copies)
- Information that raises new questions the IRS wasn’t asking
The over-sharing trap
People responding to a home office audit sometimes include bank statements “to show they’re honest.” Those bank statements may reveal other income, unusual transactions, or deductions not on the return. Every document you send is fair game. Send only what’s relevant to what’s being examined.
Tone and language
Write professionally. Not defensively, not apologetically, not angrily. The tone should be: “Here are the facts and the documentation supporting my position.” Examiners deal with hundreds of cases — a clear, organized response is a relief to process. A hostile or confusing one creates friction.
How to send it
- Send via certified mail with return receipt requested — you need proof of delivery and the date you responded
- Make a complete copy of everything you send before sending it
- Address it to the exact address and person/department on the notice
- Keep the return receipt card when it comes back — that’s your proof
After you send it
The IRS typically takes 60-90 days to respond to audit correspondence. If you don’t hear back within that window, call the number on the original notice and ask for a status update. Document the call: date, time, representative’s name, and what they told you.