What Is IRS Letter 2205?

IRS Letter 2205 is an audit opening letter — it means the IRS has selected your tax return for examination and is notifying you of that fact. Unlike a simple correspondence audit that asks you to mail in documents, a Letter 2205 often precedes an in-person or office examination, though the specific format of the audit depends on what the IRS is examining and your overall tax situation.

The letter will identify the tax year being examined, explain that your return has been selected, and typically list the issues the auditor wants to review. Common audit triggers include unusually high deductions relative to income, business losses claimed over multiple years, home office deductions, vehicle expense deductions, charitable contribution deductions (especially non-cash donations), and discrepancies between reported income and third-party information reports.

After receiving a Letter 2205, you'll be contacted with more specific information — including the date, time, and location of any scheduled examination meeting, and a list of specific documents the examiner wants to see. This is the time to gather your records: bank statements, receipts, invoices, logs, and any other documentation supporting the items being examined. Organized, complete records are the foundation of a successful audit response.

You're not required to represent yourself in an IRS examination. A CPA, enrolled agent, or tax attorney can represent you in front of the IRS with a valid power of attorney (Form 2848), and in many cases having a professional handle the audit communication — rather than speaking directly with the examiner yourself — produces better outcomes. At a minimum, it's worth consulting a tax professional before your first meeting with the auditor to understand what to expect and what to bring. If you can't make the scheduled appointment, you can generally request a reasonable postponement by contacting the assigned revenue agent.