What is field audit?

[Samuel]

Hi everyone, I’m trying to understand more about IRS and tax audits — specifically, what exactly is a field audit? From what I’ve read, it seems to be when an IRS agent visits your home, business, or accountant’s office to review records in person. But I’m not sure how it differs from an office or correspondence audit.

 

[robertwilliam]

A field audit is an on-site verification as well as examination of the organization’s operation, records, or tax affairs at its physical location, such as a store, office, or home. It is performed by an auditor for ensuring the compliance with regulations, to check the accuracy of the financial records or to verify that funds were actually used for the intended purposes.

 

[BlissCore]

Key differences from other audit types

• Field audit: agent comes to you and reviews records on-site usually the most thorough.
• Office audit: you (or your rep) go to an IRS office to show records.
• Correspondence audit: handled entirely by mail (least invasive, limited scope).

What to expect (brief)

• Agent will schedule a visit and present ID.
• They’ll examine original documents, ask questions, and may take notes or copies.
• It often covers multiple issues and takes longer than mail audits.

Basic rights & tips

• You can have a CPA/EA/attorney with you.
• Ask to see credentials and keep interactions professional.
• Don’t sign anything you don’t understand.
• Provide organized records, answer plainly, and get help from a tax pro if unsure.

 

[Lucas]

A field audit is an in-person tax audit conducted by an IRS agent or tax authority at your home, business, or accountant’s office. It involves a detailed examination of your financial records, tax returns, and supporting documents to verify accuracy and compliance.

 

[Emly]

A field audit is an in-person tax examination where an IRS agent visits your home, business, or accountant’s office to review financial records and verify information on your tax return.

 

[Lucky]

A field audit is an in-person tax audit where an IRS or tax officer visits a taxpayer’s business or home to examine financial records. It helps verify income, deductions, and compliance with tax laws through physical review of documents and operations.