The LTR 2205A is the IRS's notification that a Revenue Agent has been assigned to examine your tax return. This letter typically signals a field audit, the most comprehensive type of IRS examination. A Revenue Agent will review your books and records, potentially at your home or place of business.
Why Field Audits Are Different
Correspondence audits verify specific items by mail. Office audits bring you to an IRS office for a limited review. Field audits bring the IRS to you for a comprehensive examination. Field audits are reserved for complex returns: businesses with significant revenue, high-income individuals, returns with large or unusual deductions, and cases selected through specific compliance programs.
The Revenue Agent assigned to your case is a trained examiner with expertise in the issues on your return. They have more authority, more resources, and more time to conduct a thorough examination than correspondence or office auditors.
What to Expect
The Revenue Agent will contact you to schedule an initial appointment. They'll request documents in advance through an Information Document Request (IDR). The initial meeting typically involves a tour of your business (if applicable), a discussion of your record-keeping systems, and a preliminary review of the books and records.
Field audits can last weeks or months depending on complexity. The agent may make multiple visits, request additional documentation throughout the process, and interview you or your employees about business operations.
Get Representation Immediately
A field audit is not a do-it-yourself project. The Revenue Agent is a professional investigator. Every statement you make, every document you provide, and every question you answer becomes part of the audit record. A tax professional understands how to manage the flow of information, present documentation favorably, and protect your rights throughout the process.
With Form 2848 on file, the Revenue Agent communicates exclusively with your representative. You don't attend meetings, answer questions, or provide documents directly. Your representative handles everything.
Don't Ignore This Letter
Ignoring an LTR 2205A doesn't make the audit go away. The Revenue Agent will attempt contact multiple times. If you don't respond, they'll use the information they have (which is only the income side, not your deductions) to propose changes. Those changes will be entirely unfavorable because you didn't participate.
If you've received an LTR 2205A, call us immediately at (813) 229-7100. Field audit representation is a core part of what we do.