List the records an exempt-organisation examination letter asks for
Key facts
- Human involvement
- RedLawyer-led
- How AI is used
- From the letter and the file, list each item the letter asks for, and mark whether the file contains books and records, annual returns, employment-tax returns, a Form 1099 series return, or a prior or subsequent year return. Do not draft the response, and do not treat a compliance check as an audit.
- What the lawyer must review
- You send any response. The IRS exempt-organisations audit page distinguishes a field audit, where the initial letter sets an appointment for an agent to visit the premises, from a correspondence audit, where the letter asks for documents to be delivered by mail. A letter that says the IRS is conducting a compliance check is not an audit. A compliance-check questionnaire is not an audit. An audit runs from the initial contact until a closing letter. A compliance check typically ends with a closing letter. A compliance-check questionnaire does not. The review-of-requested-items page says a field audit typically includes a visit, a tour, and an interview, and that the agent reviews books and records, annual returns, related returns such as employment-tax returns and Form 1099 series information returns, and prior and subsequent year returns. Correspondence audits and compliance checks are generally conducted by mail and telephone. A review may be expanded to other years and related returns. A compliance check may become an audit, and the organisation is informed in writing before questions relating to tax liability are asked. A correspondence audit may become a field audit. The IRS does not use email to request personal or financial information. Neither page states a number of days to respond.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Supporting preparation only. Potential support includes identifying points for review. Confirm the tool’s capability and permitted scope. The tool writes nothing into the document. Substantive advice, judgement and any restricted content remain with the responsible human. |
| Lawyer | Perform the substantive analysis and decisions. Independently check any permitted supporting work and approve the exact output for its intended use. |
Checklist
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- Confirm that the wording reflects the client’s instructions and contains no unintended admission, concession or commitment. Check the recipient and tone.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.