USA Audit By Mail

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Hello,
We recently received a letter that we were being audited by mail. We have most of our receipts on hand except for the business mileage log. We had put 23,500 miles for business on our return which resulted in a deduction in income of $13,918. To my despair we didn't keep good records and to make matters worse, it was supposed to be 2,350 miles. My question is when the tax examiner notices the error will be paying a penalty of 20% on the $13,918 in income reduction or 20% on that portion of money refunded to us on our return?

Thanks,
Stephen
 

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