Tax Dictionary – IRS Field Audit

IRS Definition

The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or at the taxpayer’s home, place of business, or accountant’s office (field audit). Remember, you will be contacted initially by mail. The IRS will provide all contact information and instructions in the letter you will receive.

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A field audit is a face-to-face examination conducted at your place of business, or at your tax professional’s office. This is the most comprehensive type of IRS audit, often involving a thorough examination of many items on a return. The revenue agent will provide you with a list of documentation that you will need to have available for review. It is important to be well prepared for the audit appointment. At the end of the audit the revenue agent will give you an audit report that details the proposed changes to the tax return. You have the right to dispute the changes if you disagree with them.

Learn how to handle an IRS audit of your individual tax return or an IRS audit of your business tax return.

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