Depending on the type of review, you will initially be contacted either by letter or phone call, which will include the name of the IRS personnel as well as the employee's badge number. The IRS does not use e-mail to initiate contact with an organization.
In all reviews, IRS personnel will mail a letter along with a list of documents and records needed to conduct an audit or compliance check. The letter will contain contact information for both the individual conducting the review as well as the individual's manager.
You can contact the manager at any time during the audit.
See Publication 1, Your Rights as a Taxpayer, for more information; the IRS generally provides a copy of Publication 1 in taxpayer contacts in audits. You can also obtain more information about your right to representation in an audit.
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