IRS audit

Types of Audit

There are three main types of audit that the IRS conducts. Some types of audit result from simple mistakes on the taxpayer's behalf. Below are the types of audit that you are likely to come across when studying the IRS audit process. Knowing about different types of audit will give you the confidence that you need to deal with the IRS in an audit.

Letter Audit

The letter audit is also called the correspondence audit. It is the most common type of IRS audit and is the most friendly. Basically, if you have made a mistake that has a tax implication on your tax return, you will likely get the letter audit from the IRS. The IRS may say that you now owe less or may say that you now owe more.

types of audit
Office Audit

An office audit is more serious than a letter audit (aka correspondence audit). A taxpayer will get to meet with the IRS auditor face to face in an office audit. 

Field Audit

A field audit is by far the most serious of all types of IRS audits. A field audit is when the IRS auditor visits a home or a business to do the audit.