Answers · IRS notices & tax problems
What Records Should I Keep During an IRS Audit?
Keep the filed return, workpapers, books and issue-specific substantiation relevant to the examination.
How it works
The rule, and what it turns on.
Organize by audit issue and retain copies/logs of everything submitted.
Example
For vehicle issue, provide mileage log, ownership documents and expense support tied to the return rather than unrelated records.
Common mistakes
What we see go wrong, and what we do instead.
- Sending originals.
- Dumping irrelevant records.
A better approach
- Prepare an indexed response package by issue.
Authority
Where this comes from, so you can check it.
IRC §6001; Treas. Reg. §1.6001-1; IRS Publication 583; IRS Small Business Recordkeeping guidance. IRC §274(d) where applicable.
Relevant case law
Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930) - reasonable estimates may sometimes be permitted, but the rule
does not override strict substantiation requirements such as IRC §274(d).
Educational information, not individualized tax advice. Treatment depends on your facts, entity classification and tax year, and IRS instructions change. Confirm your own position with us before relying on it. Mint Associates does not provide legal services.
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