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Field Audit |
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A systematic investigation by the Internal Revenue Service of a taxpayer's financial records and his or her tax return that is conducted at the taxpayer's place of business or at the office of the individual who prepared the return. A field audit differs from a correspondence audit and an office audit in the location where it occurs. Cross-references |
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When doing a field audit, the tax authority normally requests the TP documentation and gives the taxpayer no more than six weeks to provide it. At the end of each field audit, a courtesy briefing was conducted with onsite management who were given the opportunity to add information to the audit team's understanding of the issues. A second panel discussion followed with representatives of the Boston District Field Audit (Large Case, International and Engineering Managers), as well as Charlie Brantley, Assistant Chief, Examination. |
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Field Audit
