While not every audit ends in a balance due, the IRS may determine at the end of your audit that you owe more taxes. They also may apply any relevant audit penalties and interest.
If you agree with these changes, you’ll need to pay your outstanding balance in full or request a payment plan.
If you disagree with the changes the IRS proposes, you should discuss your options with a tax professional. This may include requesting reconsideration or filing an appeal.