What do I do if I’m audited by the IRS?
If you receive a refund that includes tax credits like the Earned Income Tax Credit and Child Tax Credit and the IRS has a reason to believe you incorrectly claimed these credits, they may ask for additional information as part of an audit. Audits can also occur if someone else tries to claim your dependent.
If you are audited, you will receive a letter or notice that asks you to provide additional information like proof of relationship and proof of residency of the dependent in question. The letter will include detailed instructions on what documents the IRS needs. If you need additional assistance in responding to the IRS, low-income taxpayers can seek help from the Low Income Taxpayer Clinics (LITC)