Why am I being audited

Depending upon the type of letter the IRS sent to you, you can reply directly to the letter.  Please see the link below to help guide you with your reply.

Types of IRS notices

Also, if you purchased MAX benefits when you filed your tax return, you may be able to get assistance.

See the following link for more details on what MAX includes.

MAX Benefits

How to access MAX benefits

evidently, you claimed the same dependent(s) as someone else.  the IRS would then have sent each of you a request to amend. Apparently, neither did. Now the IRS has sent a second letter to each asking for proof. this could include school records, medical bills for the dependent, pictures of the dependent and their bedroom, the IRS notice should include a list of things that can be used