I am getting audited for business income I don’t have I’ve never had what do I do

[SweetieJean]

Is it actually an audit, or did you just get a letter from the IRS?   It may be that someone else reported paying you money for self-employment work, a side job, or something similar.  Do you buy and sell things online, at swap meets/flea markets, etc?  Do Uber?  Deal Dash?  Any of that means you are self-employed (in business for yourself).  You don't need to have established a formal business.

But let's hope your identity wasn't stolen.  

[VolvoGirl]

Did you ever get a 1099Misc or 1099NEC or a 1099-K from anyone, even from PayPal or Amazon, etc?

[SweetieJean]

or a K-1?  Your screen name suggest that you may be in California.  That state has a minimum franchise tax, and is always chasing folks they think may be trying to avoid it.