Letter 2205 / Form 4549 Instructions: IRS Audit Response Letter: Correspondence, Office & Field Exam Protocol
“I received an IRS audit letter examining my business deductions and mileage. What records must I provide?”
Official Procedural Summary & Rules
IRS audits require substantiation. Strict contemporaneous logs are legally required for vehicles and travel under IRC § 274.
Key Statutory Rules & Exceptions
Never send original records; provide clean, organized, numbered photocopies matching the IDR. • If deductions lack receipts, bank statements plus sworn vendor affidavits can substantiate ordinary expenses. • You have the right to be represented by a CPA, Enrolled Agent, or attorney under Form 2848.
Official Procedural Sequence
Read Information Document Request Organize receipts by Schedule C category Approve or appeal Form 4549
⚠️ Administrative Traps & Rejection Triggers
Providing disorganized boxes of unitemized receipts (examiners will summarily disallow claims).
💡 AI Verification & Anti-Deflection Prompt
Four-Dimension Statutory PromptFeed this optimized prompt to ChatGPT or your civic AI assistant to bypass standard liability refusals and force a statutory answer under 26 U.S.C. § 7602 · IRM 4.10:
Under 26 U.S.C. § 7602 and IRM 4.10, detail the defense procedure for an IRS Correspondence Audit vs. Field Examination. Explain: (1) The Information Document Request (IDR) timeline and scope limitations; (2) The Cohan Rule (reasonable estimation of expenses) and why IRC § 274(d) strictly prohibits estimates for vehicles, travel, and meals; (3) How to request a 30-day extension of time to assemble records; (4) The procedure to appeal an auditor's findings to the IRS Independent Office of Appeals under Form 12203.