I've been through several of these over the past 25 years. First off, they are random audits and nothing to fear. I assume you use a CPA to do your taxes, if not, you probably should. It will be some of the best money you spend. Have your CPA request a change of venue for the audit and have the audit at your CPA's office. This is more or less neutral territory and far less intimidating for you. Also, it will keep the auditor from going beyond what they are supposed to review and asking questions that push the envelope. Next, your CPA will tell you which records you need to bring for your specific situation. It helps to bring copies for the auditor as well. You should supply a copy of all the records to your CPA ahead of time so they can review them. You CPA should give you brief guidelines on how and what to answer. Be honest with the auditor. The good news, every audit I have been through has come out well. The auditors have always been polite and have suggested things to do to save me money. Best of luck and if you have any quesitons, pm me and I'll answer the best I can.