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An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. For example, Letters 2202B and 566 are generally sent by correspondence auditors who wish to customize the Initial Contact Letter for the items on your return under examination. Letter 566S is generally used for the audit of a specific item. Letter 566E is typically used for the audit of wages, withholding, and refundable credits, while CP 75 and CP 75A letters are commonly used for correspondence audits involving tax credits. Letter 718 is the Initial Contact Letter typically used for correspondence audits that involve self-employment tax.
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Included in the Initial Contact letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. For example, Letters 2202B and 566 are generally sent by correspondence auditors who wish to customize the Initial Contact Letter for the items on your return under examination. Letter 566S is generally used for the audit of a specific item. Letter 566E is typically used for the audit of wages, withholding, and refundable credits, while CP 75 and CP 75A letters are commonly used for correspondence audits involving tax credits. Letter 718 is the Initial Contact Letter typically used for correspondence audits that involve self-employment tax.
Most of the time, the IRS accepts tax returns as you file them. However, it selects some for an additional review or audit to determine if you accurately reported your income, expenses, and credits. If the IRS selects your return for audit, it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it will either accept your return as filed or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
Read the letter and follow the instructions. Submit the requested documentation to the address and by the due date shown in the letter. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number (Social Security number or individual taxpayer identification number) on each page. This will help the IRS associate the documents with your file.
If you have questions about your examination or are uncertain about what information you need to provide the IRS, call the number on your letter, write to the IRS at the address shown on the letter, or make an appointment to visit your local IRS Taxpayer Assistance Center. You may choose to obtain professional assistance (from an attorney, certified public accountant, or tax professional) or see if you qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
Once your examiner completes the initial review of the information you’ve provided, he or she will 1) request more information, 2) accept your original tax return as filed, or 3) propose changes to your return. Your examiner will keep you informed of the actions he or she is taking.
If you have questions about how the examination is being conducted, ask your examiner or ask to speak to his or her manager. If you want professional assistance, you can seek out help from an attorney, certified public accountant, enrolled agent; or you may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
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Get Help topics
Browse common tax issues and situations at Get Help on the Taxpayer Advocate Service’s website
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit dev.taxpayeradvocate.irs.gov or call 
1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
Related Letters & Forms
Audit/Unallowable Items Notice, Overpayment, Notice CP 20 F
