I once filed an amended return changing foreign tax credits from the UK and it got sent for exam and then audit. It was a tough year-long process (I even had to "educate" the auditor on the different US and UK tax years and how that had flowed through several years of returns. But in the end my view was accepted without any change. In other words, audits can be a miserable stressful process, but there can be justice and fairness in the end! Just stay calm and cool, answer every question, be prepared for long delays, be logical and consistent. And I hate to say it - get professional help if you can afford it. Good luck