Dec 15, 2015
Per the IRS website - https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/IRS-Audits
IRS Audits
Audit Methods
An audit may be conducted by mail or through an in-person interview and review of the taxpayer's records. The interview may be at an IRS office (office audit) or at the taxpayer's home, place of business, or accountant's office (field audit). The IRS will tell you what records are needed. Audits can result in no changes or changes. Any proposed changes to your return will be explained.
*****Audit Notification*****
Should your account be selected for audit, you will be notified in two ways:
By mail, or
By telephone
*****In the case of a telephone contact, the IRS will still send a letter confirming the audit.***** E-mail notification is not used by the IRS.