Three audit types
Correspondence audits happen entirely by mail. Office audits require you to visit an IRS office with documentation. Field audits happen at your home or business. Most taxpayers never see anything beyond correspondence.
Representation rights
You can be represented by a CPA, attorney, or Enrolled Agent at any stage. Form 2848 gives the rep authority to speak for you. Most clients never talk to the IRS directly after engaging representation.
Timeline
Correspondence audits typically close in 3-6 months. Office audits 6-12 months. Field audits 6-18 months or longer. The agency has three years from filing date to initiate an audit (longer for substantial understatements).
Possible outcomes
No change (you win), agreed adjustment (you pay), disagreed adjustment (you protest to Appeals or Tax Court), or partial agreement. Most disagreements resolve at Appeals without litigation.
Common questions
- What are the odds of being audited?
- Overall audit rate is under 1%. Higher income (over $1M AGI) sees 2–3%+. EITC filings and high Schedule C deductions see elevated rates.
- Can I represent myself?
- Yes, but in correspondence audits self-representation often costs more than it saves in professional fees. We see situations where taxpayers said the wrong thing and turned a $2,000 dispute into $20,000.