An IRS audit letter can feel alarming. Knowing your rights before you respond can make a real difference in how the process unfolds.
Why your audit rights matter
The Taxpayer Bill of Rights gives every taxpayer a defined set of protections. These rights apply whether your audit is a simple correspondence exchange or a full field audit at your business. The IRS must follow them. If an agent violates your rights, you can report the misconduct to the Treasury Inspector General for Tax Administration (TIGTA).
In Georgia, state-level protections add another layer. Under O.C.G.A. § 48-1-9, the Georgia Department of Revenue must conduct audits at reasonable times and explain the basis for any assessment. If you disagree with a state audit finding, you have 45 days from the notice date to file a formal protest.
Your core rights during an audit
The TBOR outlines rights that apply throughout the audit process. Here are the ones most relevant to an active audit:
- Right to be informed: The IRS must explain why you are being audited and what documents it needs.
- Right to representation: You may hire a tax attorney, CPA or enrolled agent to represent you at any point.
- Right to record interviews: You may audio-record any interview with at least 10 days’ advance notice to the IRS.
- Right to appeal: You can challenge the IRS determination through the Independent Office of Appeals or in Tax Court.
Each of these rights is enforceable. You do not have to waive them under pressure.
How to respond when you receive an audit notice
Read the IRS notice in full before you take any action. The letter will specify the audit classification, the applicable tax year and the documentation the IRS intends to examine. Compile those records without delay. If an agent conducts themselves unprofessionally, you have a right under the TBOR to escalate the matter to a supervisor.
A correspondence audit is generally manageable without professional representation. An office or field audit involves direct IRS contact, broader document review and a higher likelihood of additional tax assessment.
Know your options before the deadline passes
Audit deadlines are firm. Missing a response window can limit your appeal rights. A tax attorney can help you understand your options and respond before any deadline closes. Speaking with a lawyer may also clarify how these rules apply to your specific situation.