After you file

That should not be an audit, just a letter requesting more information so that your tax return can be processed.  

The reason for the refund delay in the PATH act is so the IRS can match W-2 information from the employer with the EIC on your return.  Since employers have until Jan 31 to send the W-2, in the past the IRS would blindly pay the EIC before they even had the W-2.   The PATH act give them the time to do that.  Perhaps they did not find your W-2 or your employer was late to sent it, so they sent you a letter so that they could verify your income.

The PATH act in only federal, not state.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**