>sending them a little letter saying "hey we noticed you missed this, here's how much you owe" Yes. This is usually a fully automated, computer-generated corr

>sending them a little letter saying "hey we noticed you missed this, here's how much you owe" Yes. This is usually a fully automated, computer-generated correspondence known as a CP2000 letter or "Automated Under Reporter" (AUR). I think the article is deliberately being vague about what they call a "correspondence audit" so that people mistakenly think it includes AUR letters.