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Letter 2202B: Initial Contact Letter for Audits

Posted by Brandon Keim | Apr 12, 2024 | 0 Comments

Letter 2202B is an Initial Contact Letter to inform a taxpayer that the IRS has selected their tax return for an audit. It's one of several types of letters that the IRS will send out when a taxpayer has been selected for an audit, also known as an examination.

A tax return being audited isn't automatically bad. The letter should include a list of what information the IRS is questioning on a tax return or if a taxpayer forgot to include required documentation. 

Correspondence auditors generally send Letter 2202B when they want to customize an Initial Contact Letter. Upon receiving Letter 2202B, taxpayers should carefully review the letter, especially for deadlines.

What to Do After Receiving Letter 2202B

For most taxpayers, learning that they're being audited is stressful. Prompt action is necessary, however, and taxpayers should begin by paying attention to any deadlines and what information the IRS needs. Communicating within the required time frame is essential. In some situations, failure to respond in the given time period can bar or severely limit a taxpayer's options in the future.

If the taxpayer agrees with the IRS, they should submit the requested documents or complete any revisions. They may also have to pay if a change increases their total tax owed.

In other situations, a taxpayer can contact the IRS for clarification or work with a tax attorney. An attorney can help a taxpayer understand their options, submit the proper documentation, and make any other changes to bring a tax return into compliance.

A tax attorney can also help a taxpayer contest any requests or decisions with which they disagree. Taxpayers don't have to just accept the IRS's decisions, although their ability to dispute a claim lessens if they miss deadlines.

Does an Audit Mean a Taxpayer Has to Pay More?

Not necessarily. An audit may find that the taxpayer paid the correct amount, paid too little, or paid too much.

Audits can be intimidating. ​​ If you need help, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.

About the Author

Brandon Keim

A Certified Tax Law Specialist, CPA, partner at Frazer Ryan Goldberg & Arnold LLP, and former Senior IRS Trial Attorney, Brandon Keim holds an LL.M. in Taxation from Georgetown University Law Center.


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