Taxpayers may generally respond by the deadline stated in the IRS notice regarding the mail audit. This is typically 30 days but may vary depending on the letter you receive. Missing the response deadline may result in the IRS making adjustments based on the information available or escalating the examination.
International taxpayers may respond to the IRS notice in the following ways:
If the IRS notice allows it, taxpayers can use the IRS Document Upload Tool (DUT) to securely upload PDFs, scanned documents, or photographs directly to the IRS website. This is often the fastest and most reliable option for individuals living outside the United States. The notice will specify whether the tool is available and provide any required access code or instructions.
Taxpayers may also respond by mailing copies of the requested documents to the address listed in the IRS notice. If responding by mail, consider using certified mail or another trackable delivery service so you have proof that your response was sent and delivered.
One thing to keep in mind is that many IRS notices list a P.O. Box as the mailing address. If you send your response by certified mail with signature required, the carrier likely cannot obtain a signature at a P.O. Box. This is because no one is there to sign for it, so a notice is left for pickup. This can likely delay the process or result in the package being returned.
If it isn’t picked up within the required time, the mail may be returned to you as unclaimed. Because of this, requesting a signature can sometimes delay delivery rather than speed up confirmation. Before choosing this option, consider whether a signature is actually necessary, and allow extra time if mailing to an IRS P.O. Box.
Some correspondence audit notices also permit responses by fax. Where a fax number is provided, taxpayers may submit the requested documents by fax and keep the transmission confirmation as evidence of timely submission.
If you are living abroad, it is advisable to have a U.S. tax professional review your documents or consult with you before sending anything to the IRS.
This offers two key benefits:
Alternatively, taxpayers may authorize a U.S. tax professional, such as an attorney, certified public accountant (CPA), or enrolled agent, to represent them before the IRS. This is generally done by filing Form 2848, Power of Attorney and Declaration of Representative. The representative can communicate with the IRS, submit documents through available channels, and help manage the audit process on the taxpayer’s behalf. This can be particularly beneficial for taxpayers residing abroad.
At Arora Law P.C, we can help you communicate with the IRS.
Next, let’s understand the IRS office audit procedure.
Next, let’s understand the IRS office audit procedure.