IRS Letter 2205
We're Auditing Your Federal Tax Return — Initial Contact
The IRS has opened a formal examination of your tax return. Get representation before you respond.
Deadline
Varies — respond by the date specified in the letter (typically 30 days)
Failing to respond to Letter 2205 does not make the audit go away — it results in the IRS issuing a summons for your records and potentially conducting the audit without your participation.
Respond promptly to protect your options and avoid escalation.
What IRS Letter 2205 Means
Letter 2205 is the IRS's formal notification that your tax return has been selected for examination (audit). It identifies the tax year being examined, the specific issues or items the IRS wants to review, and the examination officer assigned to your case.
This letter marks the beginning of a formal legal process. The examiner has authority to request documents, conduct interviews, and propose adjustments. How you respond — and how quickly you retain representation — significantly affects the outcome.
Most audits are correspondence audits (handled by mail) or office audits (at an IRS office). Field audits, where an examiner visits your home or business, are less common but represent the most intensive form of examination.
What the IRS Can Do If You Don't Respond
- Request any and all financial records related to the items under examination
- Conduct formal interviews (with or without professional representation)
- Summons records from third parties (banks, clients, vendors) if you don't cooperate
- Propose adjustments and issue a 30-Day Letter (Letter 525) with findings
- Ultimately issue a Notice of Deficiency (Letter 531) if agreement is not reached
What You Should Do Right Now
- 1
Retain a CPA or EA for audit representation before any contact with the examiner
- 2
Do not meet with an IRS examiner without representation — everything you say is on the record
- 3
Gather all records for the year under examination before your first contact
- 4
A representative can appear on your behalf so you never have to speak to the IRS directly
- 5
Do not volunteer information beyond what is specifically requested
Resolution Options Available to You
Frequently Asked Questions About IRS Letter 2205
Do I have to meet with the IRS auditor in person?
Not if you have representation. A CPA or Enrolled Agent with a valid Power of Attorney (Form 2848) can represent you before the IRS and attend all meetings on your behalf, without you ever being present.
Why was my return selected for audit?
IRS selection can be random, based on computer scoring (DIF score), information matching, or related to a specific examination campaign targeting certain industries or deductions. The letter may specify the issues, or may request a broad document review.
How long does an audit take?
Correspondence audits typically resolve within 6 months. Office and field audits can take 1–3 years depending on complexity. Having professional representation typically results in faster resolution.
Professional References
IRC: IRC §7602 — Examination of Books; IRC §7521 — Right to Represent Taxpayer
IRM: IRM 4.10 — Examination of Returns
Got IRS Letter 2205? Let's Resolve It.
ebotCPA represents taxpayers in Irving, Dallas, Fort Worth, and across Texas. Free consultation — no obligation.