Skip to main content

The IRS Audit Process: A Comprehensive Step-by-Step Guide

Learn The IRS Audit Process step by step, from receiving a notice to appeals and resolution. Be prepared and navigate your audit with confidence.

Frequently Asked Questions

How are taxpayers selected for an IRS audit?

Taxpayers can be selected for an IRS audit in various ways, including random selection, computer screening, related examinations (when one party in a transaction is audited, the other party may also be examined), and specific issues that the IRS is focusing on.

What should I do if I can't locate certain records requested during the audit?

If you cannot locate specific records, you should inform the IRS auditor and explain the situation. They may offer alternatives or guidance on how to proceed.

How long does the IRS have to audit a tax return?

The IRS generally has three years from the date you filed your return to audit it. However, this period can be extended under certain circumstances, such as substantial underreporting of income or fraud.

Can I represent myself during an IRS audit, or should I hire a tax professional?

While you have the right to represent yourself during an IRS audit, it’s often advisable to seek professional representation, such as a certified public accountant (CPA) or a tax attorney. They can help ensure that your rights are protected and provide expertise in addressing complex tax issues.

What should I do if I receive an IRS audit notice?

When you receive an IRS audit notice, it’s essential to respond promptly. Contact the IRS auditor as instructed in the notice to schedule an initial meeting and begin the audit process. Failure to respond can lead to adverse consequences.

This article was reviewed for legal accuracy by Parham Khorsandi, Esq., founding attorney at Victory Tax Lawyers, LLP and a licensed member of the California State Bar (Bar No. 266658), with a nationwide IRS tax-relief practice.

Last reviewed: June 2026  ·  Meet our attorneys →

Attorney Advertising. Prior results do not guarantee a similar outcome. This page is for informational purposes only, does not constitute legal advice, and does not create an attorney-client relationship. For advice about your specific situation, please schedule a consultation.

Ready to Resolve Your Tax Issues?

Our experienced tax attorneys have saved clients over $100 million. Get a free, confidential consultation today.

What Our Clients Say

5.0 out of 5 · 73 Google reviews
See all on Google

Live reviews from Victory Tax Lawyers' Google Business Profile (1100 S Robertson Blvd, Los Angeles). Updated Jun 10, 2026.