The LTR 3572 is the best letter you can get after an audit. The IRS examined your return and determined that no changes are necessary. Your return stands as filed. No additional tax. No penalties. No adjustments.
What "No Change" Means
A no-change result means the auditor reviewed your records and concluded that the items under examination were properly reported. This could mean your documentation was sufficient, the auditor agreed with your positions, or the adjustments the auditor considered were too small to pursue.
Keep This Letter
File the LTR 3572 permanently with your tax records for the audited year. A no-change letter can be valuable if the IRS ever questions the same items in a future year. While a prior no-change result doesn't prevent a future audit, it does provide evidence that the IRS previously reviewed and accepted your reporting approach.
Can the IRS Reopen the Audit
Generally, once an audit is closed with no change, the IRS won't reopen it for the same tax year unless they discover fraud, substantial errors they weren't aware of during the original audit, or significant new information. The IRS's policy is to avoid repeated examinations of the same issues absent compelling reasons.
A no-change letter is the finish line. Celebrate quietly and keep your records organized for the future.
If you have questions about a prior audit result, call us at (813) 229-7100.