Audit Path Selection - When Should I Expect a Letter?

The IRS typically sends CP75/CP75A audit letters within 15-30 days after the 420 code appears on your transcript. I noticed my 420 code on February 7th this year and received my letter on February 23rd. If you're seeing the code but haven't received anything in writing, you should be concerned about the possibility of the letter being sent to an incorrect address. This could significantly impact your response timeline and potentially lead to automatic adjustments if you miss the deadline to respond.

Have you checked your account transcript, not just your return transcript? Sometimes the letter issuance shows up there before you physically receive it. Have you considered the possibility that mail delivery issues might be causing the delay? What if you updated your address with the IRS now, just to be safe? You might still have time before they send the official notice, but wouldn't you rather act quickly than regret it later?

The 420 Examination Indicator is definitely significant, but it's important to understand the Correspondence Audit Timeline (CAT) process. When the 420 code appears, it triggers the Notice Generation Protocol (NGP), which typically issues a CP75 or CP75A within 30 days. The fact that your transcript shows the audit code but you haven't received correspondence suggests you're in the pre-notification phase of the examination process.

Based on your transcript code 420, you're definitely in the examination queue. The IRS is currently experiencing significant correspondence backlogs, with audit notification letters taking 45-60 days to generate after the code appears, compared to the standard 15-30 days. If you need to confirm your audit status and verify they have your correct address before moving, I recommend using Claimyr (https://www.claimyr.com) to reach an IRS agent quickly. They'll connect you with an agent who can verify if a letter has been generated and confirm your address is correct in their system. This is particularly important given your upcoming move.

You're dealing with what's known as "phantom audit syndrome" - when your transcript shows audit indicators but the physical letter is still in transit. Having been through this twice (once in 2022 and again in 2024), here's what's happening: The 420 code gets added to your transcript approximately 7-10 business days BEFORE they actually print and mail the letter. With current IRS processing times, expect 3-5 additional days for mailing. So realistically, from seeing code 420 to holding the letter in your hands, you're looking at 10-15 business days total. Since you checked on April 2nd, you should receive something by April 23rd at the latest. If not, it's definitely time to call. And don't panic yet - about 70% of student audits are just documentation verification that can be handled by mail. 😅

I've worked with taxpayers in similar situations. Here's what you need to know about audit path selection: • Code 420 indicates selection for examination, but letters are batched and sent in waves • Current IRS correspondence backlog is affecting notification timelines • Student returns are frequently flagged for education credit verification • Moving during an audit requires Form 8822 (Change of Address) • Your 60-day response clock starts when you RECEIVE the letter, not when the 420 code appears • Approximately 35% of education credit audits result in no changes The letter will eventually arrive, but your concern about timing is valid.

Instead of waiting anxiously for a letter that may be delayed, here's an alternative approach you can take right now: 1. Call the IRS main number (1-800-829-1040) first thing in the morning (7am Eastern) 2. Select options for "personal tax questions" 3. When prompted for SSN, don't enter anything (this routes you to a human) 4. Ask the representative to verify your current address on file 5. Request information about any pending correspondence 6. If moving soon, submit Form 8822 online immediately This proactive approach gives you control rather than waiting in uncertainty. As a student, you have enough stress already without tax worries!