The LTR 915 is an examination-related request for books, records, and documents. It functions similarly to the LTR 566 (Information Document Request) but may be used in different examination contexts or by different IRS functions. The core message is the same: the IRS is auditing your return and needs your records.
What to Provide
The letter lists specific categories of records. Common requests include complete books of account (general ledger, journals), bank statements for all business and personal accounts, receipts and invoices supporting expenses claimed, contracts and agreements for significant transactions, payroll records if you have employees, asset purchase documentation for depreciation claims, and vehicle mileage logs.
Organization Matters
How you present your records matters as much as what you present. Organize documents by category matching the letter's requests. Label each section clearly. Provide a summary or index if the volume is significant. Auditors form impressions of your record-keeping based on what you submit. A well-organized response suggests careful business practices. A shoebox of receipts suggests the opposite.
What If Records Are Missing
If you can't locate specific records, provide the best available alternative. Bank statements can substitute for missing receipts. Credit card statements can corroborate expenses. Third-party confirmations from vendors or clients can fill gaps. A written explanation of what happened to the missing records (fire, flood, theft, data loss) may support reasonable cause if the IRS proposes adjustments.
The worst approach is providing nothing. Every unreported item becomes a proposed adjustment in the auditor's report.
Deadline
Respond by the deadline on the letter. If you need more time, request an extension before the deadline passes. Extensions are generally granted at the initial records stage, but the examiner's willingness to accommodate decreases with each missed deadline.
If you've received an LTR 915, call us at (813) 229-7100. We prepare audit responses regularly.