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Letter 566

Letter 566: Audit request for supporting records

Prepared by TaxRZR editorial team · IRS sources checked October 30, 2026 (ET) · professional review pending · This page’s Source Notes

The IRS is examining items on your return and needs supporting records. The current 566-T instructions describe a request for evidence, not a bill, an assessment, a levy notice or a Tax Court petition notice.

Notice scope. This page covers the Letter 566 examination context and verified 566-T instructions. It does not claim that every 566 suffix has identical deadlines, forms or submission channels. Read the complete identifier and enclosures on your letter.
Notice-specific source status. IRS audit overview and 566-T instructions checked October 30, 2026 (ET). Source-checked editorial education; professional review pending.

What the IRS can do next

If you do not respond, the IRS can disallow the questioned items and send a report proposing changes. An unanswered request can lead to later examination and deficiency notices, but this letter is not itself permission to levy your property.

Use the reply date on your actual letter. The IRS 566-T page describes a 30-day response but uses inconsistent starting-point wording.

The IRS 566-T page says both “within 30 days of the date of the letter” and “within 30 days of the date you received your letter.” Do not rely on the later interpretation. Contact the examiner promptly if your printed date is unclear, and request more time through an authorized channel if needed. An evidence extension does not extend a later Tax Court petition deadline.

Next step

Verify the contact, identify the tax year and requested items, and build a complete, readable response packet by the printed date.

Steps to work through

  1. 01Save the full letter, suffix, envelope and enclosures. Match the tax year and questioned return items with your retained return.
  2. 02For 566-T, organize copies by requested item, complete enclosed questionnaires and include Form 14817, Reply Cover Sheet. Keep originals.
  3. 03Use eligible IRS Secure Messaging, the official Document Upload Tool, the fax number on your letter, or its mailing address as instructed for your case.
  4. 04Ask for more time promptly if needed and retain evidence of the request and its status. Do not assume silence gives you an unlimited extension.
  5. 05Keep the exact packet and submission confirmation. Read any later report and appeal letter immediately.

What happens after your evidence arrives

The IRS 566-T page describes an acknowledgment followed by review. If the documents support the return, the IRS can accept it as filed. If not, it sends an examination report explaining proposed changes. A receipt acknowledgment is not an agreement with your position.

Review each adjustment before signing. Letter 525 or Letter 950 may explain an administrative appeal opportunity. That is different from the separate Tax Court petition period associated with a later statutory notice of deficiency.

Use the right process, not just a familiar template

The audit-reconsideration model letter addresses certain liabilities already assessed after an examination. It is not the ordinary first reply to a 566-T request, a formal administrative protest or a Tax Court petition. Follow the actual stage of your case.

If you accept a resulting tax amount but cannot pay it, payment arrangements and hardship relief address affordability. They do not establish that the examination adjustment was incorrect.

Common misreadings

  • Do not replace requested evidence or questionnaires with a generic letter saying you disagree.
  • The 566-T deadline wording is inconsistent on the IRS webpage; do not assume 30 days from opening your envelope applies to every 566 letter.
  • Do not use Form 12153 as an ordinary examination protest or assume audit reconsideration protects a court deadline.
  • Do not upload returns, identifying records or notices to TaxRZR. We do not receive audit response packets.

Read in the book

Official sources

Source status. IRS audit overview and 566-T instructions checked October 30, 2026 (ET). Source-checked editorial education; professional review pending.
Scope. These pages cover federal IRS notices, not state tax agency notices. A federal levy of a state refund is not state-specific tax guidance. The collection ladder is an illustration, not a required sequence or a promise that another warning will arrive.