IRS audit records · Form 4564
Responding to an IRS information document request.
Form 4564 is the IRS form used to request documents and information during an examination. A useful response begins with the request, the issue under review, the records that exist, and the date stated by the examiner.
This page addresses document requests in an IRS examination. Procedures vary with the examination division and the facts of the matter.
Read the request before collecting records.
An information document request identifies what the examiner is asking for and when the response is due. The wording matters. The first task is to separate the requested items, identify the tax year and issue connected to each item, and determine where the responsive records are kept.
The IRS Internal Revenue Manual tells examiners to use Form 4564 for requested information and documents. Procedures vary with the examination division and the facts of the matter.
Official source: IRS Form 4564
Official source: Internal Revenue Manual 4.10.2
The response
Build a controlled response.
Preserve the request, cover letter, envelope, and deadline.
Match each requested item to the records that may answer it.
Review the return, prior submissions, and examiner communications for consistency.
Identify missing records, duplicates, unexplained gaps, and material outside the request.
Prepare an organized production and a written response that states what is being provided.
What counsel may do.
Depending on the matter, counsel may review the scope of the request, communicate with the examiner, organize the factual record, review documents before production, prepare written explanations, and address follow-up requests. Representation does not change the taxpayer's duty to provide information the IRS is entitled to examine. It helps define the response and preserve a clear record of what was requested and supplied.
If the response date is a problem.
A request should not go unanswered. The available response depends on the examiner, the examination division, the reason more time is needed, and the posture of the case. Raise a timing or scope issue before the stated date when possible and keep a written record of the communication.
Return to the IRS audit defense page, review IRS Letter 525, or use the IRS Letter Check for a supported notice code.
A simple first step
Start with what you know.
Tell me what Form 4564 requests, the tax year involved, and the response date shown. Send only a high-level summary. Documents can be reviewed later, if needed.
Start here