IRS Letter 2205: Understanding an Audit Appointment Request

What is IRS Letter 2205?

Letter 2205 is an initial contact letter that an IRS revenue agent mails to say a return has been selected for a field examination. It asks the taxpayer to call the examiner and schedule the first appointment. The examiner manual allows 14 calendar days for that call, counting mailing time, unless the letter states otherwise.

The IRS examiner manual sets out the purpose of the first contact in two parts. Under IRM 4.10.2, the initial contact notifies the taxpayer that the return has been selected for examination and schedules the initial appointment. The manual also says that all initial taxpayer contacts must be made by mail using approved form letters. Letter 2205 is one of those approved letters.

The letter is used in field examinations, which are the in-person audits handled by revenue agents. Office examinations, which are held at an IRS office and handled by tax compliance officers, start with different letters, such as Letter 2202 or Letter 3572. Correspondence examinations, which are handled entirely by mail, usually start with a letter such as Letter 566. Knowing which kind of examination is starting helps set expectations for everything that follows.

The manual says certain documents go out with the initial contact letter: Publication 1, Your Rights as a Taxpayer, and Notice 609, the Privacy Act notice. A sample of the older 2010 revision of the letter that circulates online reads, in part, that the federal return for the periods shown has been selected for examination, and it leaves blanks for a call date and the hours the examiner can be reached.

What do Letters 2205, 2205-A, 2205-B and 2205-D mean?

They are versions of the same initial contact letter. Letter 2205 does not list the issues being examined, and Letter 2205-A does. Letter 2205-B opens a National Research Program examination, which supports IRS research. Letter 2205-D is used for partnership returns. Each asks for a call to schedule the first appointment.

The field examination section of IRM 4.10.2 names three of the letters directly. Revenue agents use Letter 2205 or Letter 2205-A for all returns except partnerships, and Letter 2205-D for partnership returns. The research program manual at IRM 4.22.6 adds Letter 2205-B, called the NRP2 Initial Contact Letter, for revenue agents opening a National Research Program examination of an individual return.

The difference between Letter 2205 and Letter 2205-A matters for preparation. When the letter lists the issues, it is easier to pull the right records early. When it does not, the issues are usually discussed in the first phone call, and the detailed document request follows in the mail.

For partnerships, the IRS page on the BBA partnership audit process says Letter 2205-D goes to all partnerships, whether under TEFRA, the BBA rules, or an election out of the BBA, and that a separate letter is sent for each year under examination. The same page says a notice of administrative proceeding generally follows about 30 days after Letter 2205-D. Partnership rules are specialized, and this guide focuses mainly on individual and small business returns.

Why would the IRS send Letter 2205?

The IRS sends Letter 2205 when a revenue agent has been assigned a return for a field examination. The IRS says returns are chosen in several ways, including statistical screening against norms, random selection for research, and links to other examined returns. Selection alone does not mean the return contains an error.

The IRS page on IRS audits says selection for an audit does not always suggest there is a problem. It describes computer screening that compares a return against norms developed from a random sample of audits under the National Research Program, and related examinations that arise when a return involves transactions with someone else, such as a business partner or investor, whose return was selected.

Field examinations tend to involve returns with business activity, rental property, or other items that are easier to review in person with the original books. The manual for research examinations notes, for example, that cases with a Schedule C or Schedule F are recommended for revenue agents, in part because of the need to tour the business.

A Letter 2205-B is different in purpose. It opens a National Research Program examination, and IRM 4.22.6 says it is sent with Notice 1332, Why Your Return is Being Examined, along with Publication 1, Notice 609, and Publication 4134, the Low Income Taxpayer Clinic list. Research examinations help the IRS measure compliance, but they are still real examinations that can lead to changes.

The manual also says that if a taxpayer asks for the specific reason for an examination, the examiner will give a response that is as accurate as possible without revealing restricted information. The first phone call is the natural place to ask.

How long is there to respond to Letter 2205?

IRM 4.10.2 tells revenue agents to allow 14 calendar days, including mailing time, for the taxpayer to call after Letter 2205 is sent. The letter itself prints a call date and the hours the examiner can be reached. That printed date is the practical reference point, and calling before it keeps scheduling simple.

The 14 day figure comes from the examiner's instructions, not from a statute, and it includes the days the letter spends in the mail. That is why the letter often seems to arrive with less than two weeks left. The date on the letter itself, not the date it arrived, is the one the examiner tracks.

The manual also describes a scheduling goal. Under IRM 4.10.2, every effort should be made to hold the initial appointment within 28 to 35 calendar days of the first action on the case, and the mailing of the initial contact letter counts as first action. Rescheduling the first appointment beyond 45 days from first action requires the group manager's approval.

If more time is needed, the IRS audits page says that for in-person audits the request goes to the assigned auditor, and if necessary to the auditor's manager. Asking early, and noting the date and the name of the person spoken to, keeps a clear record.

What happens on the first call with the examiner?

On the first call, IRM 4.10.2 says the examiner identifies themselves with an employee identification number and a manager's name and phone number, verifies the caller's identity, names the returns and years under examination, explains the process, discusses the issues, asks about records, and schedules the first appointment at an agreeable time.

The manual lays out the initial telephone conversation as a series of steps. Seeing them in advance makes the call less stressful and helps the taxpayer arrive with the right information at hand.

1. 1.The examiner gives their name, employee identification number, and the group manager's name and phone number.
2. 2.The examiner verifies the identity of the taxpayer or representative on the line.
3. 3.The examiner names the returns and tax periods being examined.
4. 4.The examiner asks whether the taxpayer plans to have a representative.
5. 5.The examiner briefly explains the examination process and answers questions.
6. 6.The two sides schedule the first appointment at a time that works for both.
7. 7.The examiner discusses the issues and explains that the examination may expand to other issues.
8. 8.The examiner asks what kind of records exist, where they are kept, and whether accounting software was used.
9. 9.The examiner explains which records should be available and who should attend.
10. 10.The examiner says a confirmation letter will follow in the mail.

The manual says the first call generally should not be used to verify items on the return, and that records cannot be inspected by telephone. It also says the examiner must confirm that the taxpayer received Publication 1 and discuss the rights it describes. If the taxpayer says a representative will be hired, the manual tells the examiner not to ask questions during that call.

A short note during the call is worth keeping: the date, the examiner's name and identification number, the manager's name, the years named, the issues mentioned, and the appointment date and place. That note becomes the first page of the examination file.

Where does a field examination take place?

A field examination is generally held where the original books and records are kept, which is usually the principal place of business. IRM 4.10.2 says examiners consider requests to change the location case by case, including when an examination at a very small business would disrupt operations. A representative's office can sometimes serve as an alternative.

IRM 4.10.2 quotes the statute on this point. IRC 7605(a) provides that the time and place of examination are fixed by the IRS and must be reasonable under the circumstances. The manual says the IRS goal is to set them to maximize the taxpayer's convenience within the limits of sound and efficient tax administration.

For field examinations, the manual says the location of the representative generally is not a factor in choosing the place. The usual location is where the original books, records, and source documents are kept, and revenue agents may tour the business to see things such as inventory and assets. The manual also says examiners will schedule examinations during normal IRS business hours.

Requests to move the examination are considered on a case by case basis. The factors in the manual include the current residence and principal place of business, where the records are kept, and physical limits at the business. The manual says it is generally not reasonable to hold the examination at the place of business if the business is so small that doing so would essentially require it to close. If a written statement on that point is verified, the examination moves to an IRS office, and the representative's office can be an alternative when it is within the local commuting area.

The manual also says examiners should make every effort to accommodate a request related to a physical or mental disability, which can include holding the examination at an accessible location or working the case by correspondence when the issues allow it. Publication 3498 adds, in general terms, that if the time or place is not convenient, the examiner will try to work out something more suitable.

What paperwork follows the first call?

After the first call, IRM 4.10.2 says the revenue agent mails a confirmation letter, either Letter 3253 to the taxpayer or Letter 3254 when the appointment is set with a representative. A detailed Form 4564, Information Document Request, goes with it and lists all the information needed at the first appointment.

Letter 3254 is sent when the appointment is scheduled with a representative, and the manual says a copy goes to the taxpayer. The manual also says revenue agents should confirm the appointment a day or two beforehand, which helps avoid a wasted trip if records are not ready or someone is unavailable.

The Form 4564 is the document that shapes the first meeting. It lists the records the examiner wants to see, often by year and by item. The Tax Panic guide to the IRS information document request explains how to read the form, organize a response, and keep track of what was provided and when. That work is not repeated here.

When a valid power of attorney is already on file for the years under examination, the manual says the initial contact letter is still mailed to the taxpayer, and a copy goes to the representative with Letter 937. For a joint return, the manual says initial contact letters are sent separately to both spouses at the appropriate address, so it is common for each spouse to receive one.

Can a representative handle a Letter 2205 appointment?

Yes. Publication 3498 says a representative can appear with or without the taxpayer, using a Form 2848 power of attorney. IRM 4.10.2 gives a taxpayer at least 10 business days to find one before scheduling continues. Form 8821 only allows someone to receive information and does not let them represent the taxpayer.

Publication 3498 lists the options for an in-person examination. A taxpayer can act on their own behalf, bring someone along as support or a witness, or have an authorized representative attend with or without the taxpayer present. The representative is usually an attorney, a certified public accountant, an enrolled agent, an enrolled actuary, or the preparer who signed the return, within the rules that apply to unenrolled preparers.

The manual adds a point that many readers do not expect. It cites IRC 7521(c), which provides that when a taxpayer has given a written power of attorney for an interview, the IRS cannot require the taxpayer to be present without issuing a summons. The manual also says the representative should have first-hand knowledge of the business and be able to provide follow-up information on time.

Publication 3498 says that a taxpayer who is acting alone and decides during an interview to consult a representative can ask to suspend and reschedule it, unless the interview is taking place because of an administrative summons. The Tax Panic guide to IRS power of attorney explains the difference between Form 2848 and Form 8821 in more detail.

For taxpayers who meet income limits, Low Income Taxpayer Clinics can represent taxpayers in disputes with the IRS for free or a small fee. Publication 4134, which lists the clinics, is one of the enclosures the research manual names for Letter 2205-B.

What happens if Letter 2205 is ignored?

If there is no call within 14 calendar days and the letter was not returned as undeliverable, IRM 4.10.2 says the examiner tries to reach the taxpayer by phone, then reissues the letter or sends Letter 2295 by certified mail. Letter 2295 warns that the tax may be changed using information on hand or that a summons may be issued.

The no response procedures in the manual describe several follow-up attempts. If a power of attorney is on file, the examiner follows up with the representative. If phone attempts fail, the examiner reissues the initial contact letter or sends Letter 2295, Follow-up to Initial Contact Letter, by certified mail with a return receipt, or by registered mail for a taxpayer outside the United States.

The IRS audits page states the general result plainly: if there is no response by the date shown on the letter, the IRS will complete the audit and send a report with its proposed changes. A report built only on what the IRS already has may not include records that would have supported the return as filed.

The manual also notes that examiners must not allow a taxpayer to delay an examination by repeatedly rescheduling, and that a summons can be considered when it is clear that a taxpayer is trying to delay. The Tax Panic guide to the IRS summons explains what a summons is and how it differs from an ordinary request for records.

An unagreed examination usually leads to a proposed report and a letter that offers a set time to agree or ask for an appeal. The Letter 525 guide explains one common version of that 30 day letter. Publication 3498 says that if there is no agreement or settlement, the IRS sends a notice of deficiency, which carries its own 90 day Tax Court period.

How can you tell whether a Letter 2205 is real?

The IRS says audits begin by mail and that it will not start an audit by telephone. A real Letter 2205 names an examiner and gives a way to reach them. On the first call, the manual says the examiner provides an employee identification number and a manager's name and phone number, which can be checked independently.

Several features of the process help separate a real letter from an imitation. The first contact arrives by mail. The examiner identifies themselves and their manager on the first call. Any money owed at the end of an examination is paid to the United States Treasury through official IRS channels, never through gift cards or an individual's account.

• Compare the phone number on the letter with IRS contact information found independently on irs.gov rather than relying on a number in an unexpected email or text.
• Write down the examiner's name and employee identification number from the first call, and the group manager's name and phone number.
• Be cautious of any contact that starts with a phone call, a text, or an email claiming an audit is underway.
• Look for the enclosures the manual describes, including Publication 1 and Notice 609.

For field visits, the manual refers to the Field Employees Credential Verification Program, which gives taxpayers and local law enforcement a way to confirm that a field representative is a current IRS employee. The Tax Panic guide to fake IRS letters covers broader scam signs and how to check a notice through official channels.

Tax Panic explains supported IRS notices and letters in plain language, including their general purpose and common response paths. The Android app is free to start in the Google Play Store and can help identify which letter is in hand and keep track of the date printed on it. It does not contact the IRS, schedule appointments, represent anyone, or decide how an examination should be handled.

How does an examination that starts with Letter 2205 usually end?

Publication 3498 says an examination generally ends in one of three ways: no change, where the items reviewed are supported and the return is accepted as filed; agreed, where the taxpayer accepts the proposed changes; or unagreed, where the taxpayer understands but disagrees with them. Unagreed cases can move to a manager conference, mediation, or Appeals.

A no change result is confirmed by a letter, which Publication 3498 says to keep with the tax records. An agreed result is usually signed on an examination report. The Tax Panic guide to Form 4549 explains that report, which is common at the end of examinations.

When the result is unagreed, the IRS audits page says the taxpayer can ask for a conference with an IRS manager, use mediation, or file an appeal if enough time remains on the statute of limitations. Publication 3498 says Appeals generally needs at least 365 days left on the assessment statute when it receives a case, which is one reason examiners sometimes ask for a consent to extend it. The Form 872 guide explains those consents.

The IRS audits page also says the IRS can generally include returns filed within the last three years in an audit, may add years if it finds a substantial error, and usually does not go back more than six years. The Tax Panic article on how far back the IRS can audit explains those limits. For a broader view of the stages after the first meeting, see what happens during an IRS audit.

Publication 3498 also describes a way to limit interest while an examination is open. A taxpayer who expects to owe can make an advance payment or a deposit under IRC 6603, and interest stops on the amount paid or deposited once the IRS receives it. Whether that makes sense depends on the facts, which is a question for a qualified tax professional.