In most mail audits, the IRS initially contacts taxpayers by regular U.S. mail. For example, the IRS often starts with Letter 566, sent by regular mail, which notifies you that your tax return has been selected for examination and requests specific supporting documentation for certain items.
However, important notices are typically sent by certified or registered mail, as required by law. For example, IRC § 6212 requires that the notice of deficiency be sent by certified or registered mail to the taxpayer’s last known address.
The IRS sends audit letters to the taxpayer’s “last known address,” which may be a foreign address listed on your latest tax return. So, if you live abroad, you’ll get the same audit notices as someone in the U.S., but mail delivery might take longer and be more complicated. Therefore, it’s especially important for people living abroad to keep their address on file with the IRS and check their mail regularly.
Next, let’s understand how international taxpayers can respond to the IRS notice regarding the mail audit.