Understanding The IRS Field Audit

Field audits are usually the most complete IRS audits and are performed by an IRS Revenue Officer. This revenue officer is usually well experienced, and a visit from him (or her) will most likely result in the taxpayer owing additional tax revenue.

The IRS tends to conduct field audits when the tax issues require an onsite review of the taxpayer’s books and records. Given certain circumstances, you can request that the IRS change the field audit site to an IRS office. The IRS will often agree to do this if you are able to bring all books and records to an IRS office, and leave the tax records there.

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

If you are ever the subject of a field audit, you should probably seek out professional help from a reputable tax attorney or tax payer representative. The issues in field audits are often complex and there will be extensive interaction with the IRS.

Cheers!
-Taxus

For more information on Tax Audits, see this past article