Read the notice for two facts before anything else
Every examination letter tells you two things that matter immediately: which tax periods and forms are under review, and what date a response is due. Those two facts set the entire plan. Everything else in the letter — the agent's name, the document request, the proposed adjustments — is important, but secondary to scope and deadline.
Write both down. If a response date has already passed, that changes the available options, and it is better to know on day one than on day thirty.
Do not send records before you know what they show
An information document request is not a suggestion, but it is also not a reason to hand over an unreconciled general ledger. Records that contradict each other create new examination issues that did not exist before. Reconcile first, then produce.
- Confirm the filed returns for every period in scope
- Reconcile the general ledger and bank activity for those periods
- Tie payroll filings to the payroll register and the ledger
- Locate support for the specific items the agent listed
Decide who speaks to the agent
A CPA can be authorized to represent you before the IRS. Once representation is in place, correspondence and meetings route through your representative, which keeps the record consistent and keeps casual conversation out of the examination file.
This is not about being adversarial. Examinations resolve on documentation and analysis, and a single point of contact makes both easier to control.
Build the exposure estimate early
Before responding, it is worth estimating the realistic range of adjustment. That estimate drives whether the matter is best resolved at the examination level, at appeals, or through amended filings for related periods. No one can promise a reduction — but you can decide where to spend effort.