Meihe suggests that you always keep copies of everything you use to support your claim and send it all by registered mail, return receipt requested, so you can prove it got there. If you can't resolve the current issue on the phone or with correspondence or have a long-standing problem with the IRS, consider taking advantage of an IRS program called Problem Solving Days. In IRS parlance, every day is a Problem Solving day, so you can call to make an appointment during normal weekday business hours with an IRS agent face to face to see if you can solve the problem. Taxpayer Advocates are supposed to be able to cut through the red tape to get to a resolution faster and objectively. An IRS agent will likely want to see whatever you used to prepare your tax return on the points in question.
Many audits are correspondence audits which are handled through the mail.
If you ultimately disagree with the IRS about the amount owed or their actions to collect it, you can ask the IRS Appeals Office to review your case. See Information About Appeals . For more help, consider Stand Up to the IRS by Frederick Daily. And if you consider the matter serious enough, you can also go to court. For more information about your rights with the IRS and about preparing and filing your taxes, electronically or otherwise, start with the Internal Revenue Service Web site for a wealth of accessible information.