Updated November 2026 · VG CPA PC advisors
What a correspondence audit covers
A correspondence audit usually examines one to three items, such as charitable contributions, education credits, the earned income credit, Schedule C expenses or dependency claims. Letter 566 or a similar letter lists the items and the documents the examiner wants, often with Form 4564 (Information Document Request).
These audits are handled by tax examiners at IRS campuses, not field agents. You will not usually speak with the same person twice, which is why a complete, self-explanatory response matters.
Preparing the response
Answer only the items requested, organized in the order the letter lists them. For each item, include a short explanation and the supporting records: receipts, bank and card statements, contemporaneous logs, acknowledgment letters from charities, or school and residency records for dependents.
Send copies, never originals, and keep a record of exactly what you sent and when. Use the fax number or upload option on the letter if offered, or certified mail. If you need more time, ask before the deadline.
After you respond
The IRS will send either a no-change letter or a report (often Form 4549) proposing adjustments, with a 30-day letter explaining your appeal rights. You can agree, send more information, or request an Appeals conference.
If the issues are complex, ask for the case to be transferred to an office audit so you can discuss it in person. A CPA with a Form 2848 can handle every step of the correspondence on your behalf.