Correspondence Audit.
In plain English
A correspondence audit is the most common kind of IRS audit, and it happens by mail rather than in person. The IRS sends a letter asking you to support a specific item, such as a credit you claimed or a deduction that looks high, by mailing copies of your records. You respond by the date in the letter with the requested documents. If your records support the claim, the audit closes with no change. If they do not, the IRS proposes an adjustment that you can agree to or dispute.
01Why it matters
Because it is just a mail exchange, a correspondence audit is usually quick and low-stress if you have your records, but ignoring the letter lets the IRS decide against you by default, which can add tax, interest, and penalties.
02The math, step by step
You claimed an education credit for $2,500 in tuition. The IRS mails a letter asking for your Form 1098-T and proof of payment. You send the tuition statement and your bank record showing the payment. The credit checks out, and the IRS closes the audit with no change to your refund.
03What this is NOT
A correspondence audit never requires you to meet an agent. Field and office audits are in-person and broader. A mailed audit is narrow, usually covering only the one or two items named in the letter.
04Receipts
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Plain-English answers from our glossary. Receipts included. Never advice.
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