Field audit

A field audit is an in-person IRS examination, usually at the taxpayer's business, home, or representative's office, conducted by a revenue agent and typically covering multiple years and issues.

Field audits are reserved for higher-income taxpayers, businesses, and complex returns. The agent can interview the taxpayer, inspect records and premises, and request bank records directly.

Why it matters: a power of attorney lets the audit take place at your attorney’s office instead of your home or business.

Where this comes up in our work

Tax controversy attorneys

Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.