Correspondence Audit

An examination of a tax return that is conducted largely by telephone or mail, usually involving substantiation or explanation of only a few items.

An examination of the accuracy of a taxpayer's income tax return conducted through the mail by the Internal Revenue Service, which sends the taxpayer a request for proof of a particular deduction or exemption taken by either completing a special form or sending photocopies of relevant financial records.

A correspondence audit is distinguishable from a field audit and an office audit in the manner in which it is conducted.