Most of my clients would agree, few pieces of mail cause as much immediate anxiety as an envelope from the Internal Revenue Service marked “Notice of Examination.” What I say to my clients experiencing this, is take a breath. An audit is not an accusation of wrongdoing, and it is not the end of the world. IRS SWAT agents are not going to come crashing through your windows (remember the movie ‘Christmas Vacation’). But what you do — and don’t do — in the first 24 hours can meaningfully shape how the rest of the process unfolds.

This guide walks through exactly what to do the moment you learn you’re being audited, along with a practical checklist you can follow step by step.

Understand What Kind of Audit You’re Facing

Not all audits are created equal, and knowing which type you’re dealing with will tell you how serious your response needs to be.

Correspondence audit.

This is the most common and least intensive type. The IRS mails you a letter asking for documentation on a specific item — a charitable deduction, a business expense, a credit you claimed. These are typically handled entirely by mail.

Office audit. You’re asked to bring specific records to a local IRS office for an in-person meeting with an examiner. These tend to focus on a handful of line items rather than your entire return.

Field audit. An IRS agent visits your home or business. This is the most comprehensive and invasive type of audit, and it usually signals that the IRS wants to look broadly at your finances, not just one or two deductions.

The letter you received will tell you which type you’re facing. Read it carefully — twice — before doing anything else.

What to Do in the First 24 Hours

1. Confirm the Notice Is Legitimate

Unfortunately, IRS impersonation scams are common. The IRS almost always initiates contact by mail, not by phone, text, or email. If you received a phone call or email claiming to be the IRS demanding immediate payment, feel free to hang up or spend some time harassing the scammer on the line.  A genuine audit notice will be a physical letter with a notice number (often found in the top or bottom corner) and will not demand payment via gift card, wire transfer, or cryptocurrency.

2. Read the Notice Carefully — Note Every Deadline

Every IRS notice includes a response deadline, usually 30 days from the date of the letter. Missing this deadline can result in the IRS making adjustments to your return without your input, which is rarely in your favor. Write the deadline down somewhere you’ll see it daily.

3. Identify Exactly What’s Being Examined

The notice will specify which tax year is under examination and, in most correspondence and office audits, which specific items are being questioned. Don’t assume the entire return is under the microscope unless the notice says so. Knowing precisely what the IRS wants keeps you from over-disclosing or scrambling for the wrong documents.

4. Resist the Urge to Call the IRS Immediately

This may sound counterintuitive, but calling the IRS before you’ve organized your thoughts and records can work against you. Anything you say to an examiner can become part of the record. It’s far better to gather your documentation and, ideally, consult with a tax professional before you have any substantive conversation with the IRS.

5. Start Gathering — But Don’t Alter — Your Records

Begin pulling together documentation that supports the item(s) in question: receipts, bank statements, mileage logs, invoices, canceled checks, or prior correspondence. Never alter, recreate, or “clean up” a document after the fact. If a record is missing, note that it’s missing — don’t try to reconstruct it in a way that could later look fabricated.

6. Do Not Ignore the Notice

The single worst move you can make is doing nothing. An unanswered audit notice typically leads to the IRS proposing its own changes to your return, and those changes are rarely favorable. Ignoring the problem does not make it go away — it accelerates a worse outcome.

7. Decide How You Want to Be Represented

You have the right to represent yourself in an audit, or to have a qualified professional — a CPA, enrolled agent, or tax attorney — represent you instead. This decision matters more than most people realize, and it’s worth thinking through carefully before you respond to the notice.

Can You Handle an Audit Yourself? Technically, Yes.

It is entirely possible, legally speaking, to represent yourself in an IRS audit. Many taxpayers do, particularly for simple correspondence audits involving a single deduction.

That said, self-representation comes with real risk, and it is generally not recommended, for a few reasons:

• It’s like buying a car.  The car salesmen are trained and do this all day long.  In the same way, IRS examiners are trained negotiators who do this every day. You are not. An innocent, offhand comment during an interview can open the door to questions about areas of your return that weren’t originally under review.
• The scope of an audit can expand. What starts as a question about one deduction can broaden if your answers raise additional red flags — something an experienced representative knows how to prevent.
• Tax law is nuanced. Knowing which deductions are defensible, which documentation actually satisfies IRS substantiation requirements, and how to frame your position takes specialized knowledge most taxpayers simply don’t have.
• Stakes can escalate quickly. What begins as a routine audit can, in some cases, lead to significant additional tax liability, penalties, or even a referral for further investigation if it’s mishandled.

Having a professional in your corner from the outset doesn’t just reduce stress — it often changes the outcome.

Your First 24 Hours Checklist

Use this as a quick-reference guide the moment you receive an audit notice:

• Verify the notice is genuinely from the IRS (check the notice number and format)
• Read the entire notice and write down every deadline
• Identify the specific tax year and specific items under examination
• Do not call or respond to the IRS yet
• Do not alter, recreate, or discard any records
• Begin gathering supporting documentation for the items in question
• Make a list of any documents you’re missing
• Store all originals safely and work only from copies
• Decide whether you’ll respond on your own or seek professional representation
• Contact a qualified tax professional before your response deadline
• Keep a written log of every piece of correspondence and every phone call related to the audit going forward

The Bottom Line

The first 24 hours after receiving an audit notice set the tone for everything that follows. Confirm the notice is real, understand exactly what’s being questioned, gather your records carefully, and resist the temptation to respond on impulse. While you’re allowed to navigate an audit on your own, the risks of doing so — an expanding scope, an unintended admission, a missed deadline — are real, and they’re the kind of risks a qualified professional is trained to manage.

Don’t navigate this alone. If you’ve received an audit notice, don’t wait until the deadline is close to get help. Reach out to me today, and let’s put together a clear, strategic plan for your response — before you say or send anything to the IRS. Ralph Pinney LP Tax And Bookkeeping Pros, LLC ralphp@lptaxandbookkeepingpros.com 303-881-9762