Well, let's also be clear on what is an audit and what is not an audit.
Most taxpayers are never audited, but they may receive an automatic notice such as a CP 2000 notice or another letter from the IRS that proposes an adjustment to your tax return because the IRS believes you have taken a wrong deduction or have forgotten some income. When you receive a notice like this you usually have 30 days to respond and you have two choices. You can agree with the change and pay the assessment, or you can disagree with the assessment. In this case you might write a letter, or you might prepare an amended tax return, that would show that you owe a different amount. This is not an audit.
If you have received one of these automatic assessment notices, you can in fact prepare an amended return that shows a different result, and send the amended return, and a check, and a letter explaining your actions, to the office indicated in the assessment letter.
However, if this was an actual audit, where you met with an examiner and provided proof and they issued a final determination, then you cannot challenge it simply by filing an amended return. You have to follow the appeal process provided in the auditing procedure.
