What This Letter Means
Letter 2202 starts an office audit of an individual tax return. Office audits are held at an IRS office by a Tax Compliance Officer. This letter does not ask you to call and pick a time. It sets a firm date and time for your first appointment.
The letter comes with a document request tailored to your return and the issues being examined. It tells you what to bring to the first meeting. You also get Publication 1, Your Rights as a Taxpayer, and Notice 609. If you have a power of attorney on file for that year, your representative gets a copy of the letter.
What to Do
- Put the appointment on your calendar now.
- Gather and organize every item on the document request. Bring copies, not originals.
- Expect the examiner to ask about your records. The audit can expand to issues beyond the ones listed.
- If you want a representative to handle it, sign Form 2848 and get it to the examiner before the appointment. If you tell the IRS you are getting representation, it gives you time to do that.
If You Need to Reschedule
Call the number on your letter as soon as you know. The examiner can allow one reschedule for a valid reason. Further requests need a manager's approval. The IRS tries to reset the appointment within 14 days and will not let the audit drift. After a second reschedule, the IRS will tell you no more reschedules are allowed.
If You Don't Show
A no-show does not make the audit go away. The IRS follows up by phone, then by certified mail. It can reissue the letter or send Letter 2295, which warns that your tax will be changed based on the information the IRS already has, or that a summons may be issued. An audit decided without your documents rarely goes your way.
Deadlines
The date that matters is the appointment date printed on your letter.
If you received Letter 2202 and want someone in the room with you at your audit, call us at (813) 229-7100.