A correspondence audit is an audit conducted by an IRS Service Center and involves issues that can be resolved either by mail or over the phone. In some cases, the taxpayer may wish to request a conference to discuss issues that they are having trouble communicating in writing or over the phone.
Requesting a Conference
It is simple to request a conference with the IRS to discuss a correspondence audit; however, it becomes more complicated if details are left out of the request.
If the taxpayer does not indicate whether he or she wants to meet with an Area Office examiner or arrange a conference with an Appeals Officer, an Examination screener will try to contact the taxpayer through the phone to try to resolve the request. If the IRS is unable to contact the taxpayer by phone, they will mail a letter requesting their phone number.
Conference with an Examiner
If the taxpayer requests a conference with an examiner, the case will be handled as un-agreed. This forces the burden of proof onto the taxpayer to show that the adjustments the IRS is requests are without merit.
If an interview is necessary because the taxpayer is having trouble communicating with the IRS through mail or phone, the case will be transferred to the Area Office where the taxpayer resides. This will only occur after the IRS has tried to communicate to the taxpayer using the phone and mail.
If the case is not resolved after all these avenues have been exhausted, it is in the best interest of the taxpayer to transfer their case to the Appeals Office that is closest to the taxpayer’s residence.