What it is
In an examination, each request item needs a clear answer and an index to the documents. A letter that follows the request makes it easy for the examiner to see what was provided.
This letter responds by item, indexes the enclosures, explains anything not provided and asks for future correspondence and for the examiner’s proposed adjustments.
When to use it
- When an examiner sends an information document request.
- When providing a partial response and the rest later.
- When the firm represents the client under a power of attorney.
What’s inside
- Response table by request item
- Items not provided with reasons
- Index of enclosures
- Requests to the examiner and an internal release check
Standard cited
This template follows IRC 7525 / Circular 230. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Should we send everything the client has?
No. Send what is requested. The internal note reminds the preparer to remove items outside the request and personal data that is not needed.
Is the communication with the client privileged?
IRC 7525 extends a privilege to communications with federally authorized tax practitioners for tax advice, only in noncriminal tax matters before the IRS or in noncriminal federal court tax proceedings.
What if a record does not exist?
Say so, and say why. The letter has a section for items not provided.
Related templates
- Tax Controversy Representation Engagement Letter
- IRS or State Notice Response Engagement Letter
- IRS Penalty Abatement Request Letter
- Client Information Request Letter
Last updated 11/06/2026. All free templates.