What This Letter Means

Letter 3253, Taxpayer Appointment Confirmation Letter, confirms the first meeting in an IRS examination. You're being audited. This letter doesn't start the audit. It follows a call you or your representative made after receiving an initial contact letter, usually Letter 2205 or Letter 2205-A (Letter 2205-D for partnerships), and setting up the appointment.

The IRS uses Letter 3253 for individual, corporate, partnership, and other returns, including employment tax examinations. When the appointment was set with your representative, the IRS sends Letter 3254 to the representative and a copy to you.

What Comes With It

The examiner is required to mail a detailed Form 4564, Information Document Request, with the confirmation letter. The IDR lists everything the examiner wants to see at the first appointment. That list tells you what the audit is about.

What to Do

  • Write down the date, time, and place. Expect the examiner may call a day or two before to confirm.
  • Go through Form 4564 line by line. Gather each item it asks for. Organize the records by the request number.
  • Give the examiner what's asked for. Don't volunteer records outside the request without thinking it through.
  • If you can't make the date, call the examiner right away using the contact information in the letter. Don't just skip it.
  • Keep a copy of everything you hand over.

You Can Have Representation

You have the right to be represented in an audit. An attorney, CPA, or enrolled agent can attend for you once you sign Form 2848, Power of Attorney and Declaration of Representative. In many cases the representative can handle the meetings without you there. If you plan to get help, do it before the appointment, not after.

Why It Matters

The first appointment sets the tone for the whole examination. Showing up prepared, with complete and organized records, keeps the audit focused on the items listed. Showing up unprepared invites more requests and a longer audit.

If you received Letter 3253 and want someone in the room with you, call us at (813) 229-7100.