IRS audit

Field audits

Field audits are usually the most complete IRS audits and are performed by an IRS officer or revenue agent. The IRS officer of revenue agent for field audits is usually experienced and is the IRS ' best chance to assess additional tax revenues from tax returns.


If a tax payer is the subject of a field audit, the tax payer should get professional help from tax attorneys. The issues in field audits are often complex and there is extensive interaction with the IRS.


The IRS usually conducts field audits when the tax issues require an onsite review of the tax payer 's books and records. The tax payer can request that the IRS change the field audit site to an IRS office which the IRS will often do if the tax payer can bring all books and records to an IRS office and can leave the tax records there.


The IRS officer may still require an onsite visit during normal business hours if some IRS tax audit issue requires an actual visit from IRS tax officers. The tax payer must make reasonable attempts to accommodate the IRS officer or IRS revenue agent.


Like other types of audits, the IRS will present the tax payer with any proposed changes to the tax return at the end of the audit. The tax payer has all appeal rights available should the tax payer disagrees with the proposed tax return adjustments.