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IRS audits & exams8 min readIntermediate

During an IRS audit: interviews, IDRs, and your rights

Audits proceed through Information Document Requests (IDRs) and possibly interviews. Understand the process and when to involve a CPA or tax attorney.

WorkMinty publishes general educational information for small business owners. It is not tax, legal, or accounting advice. Tax rules change and vary by state and situation. Consult a qualified CPA, enrolled agent, or attorney before making decisions or responding to a government audit.

Educational only · Last reviewed May 30, 2026

Information Document Requests (IDRs)

An IDR is a formal list of records the examiner wants. Respond completely, accurately, and by the deadline.

Typical IDRs request:

  • Bank statements and reconciliations
  • General ledger detail for specific categories
  • Invoices, contracts, and payment proof
  • Prior-year returns for comparison

Interviews

You may be asked to meet with the examiner. Tips:

  • Designate one spokesperson (often your CPA)
  • Answer what is asked; do not volunteer unrelated information
  • If you do not know, say you will follow up—do not guess

Representation

Form 2848 (Power of Attorney) allows an enrolled agent, CPA, or attorney to represent you. Most owners use professional representation for field exams.

Your rights

You have the right to professional representation, to appeal many findings, and to understand how adjustments were calculated. The IRS Publication 1 outlines taxpayer rights.

Good practices during the exam

  • Copy everything you submit
  • Keep a log of calls and meetings
  • Fix forward: if you find errors, correct books going forward and discuss amending with your CPA

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