What are different types of IRS audits?
One a return is selected for audit, the taxpayer is notified. If the issue involved is minor, the matter often can be resolved simply by correspondence (a correspondence audit) between the IRS and the taxpayer. Other examinations are generally known as office audits or field audits. An office audit usually is restricted in scope and is conducted in the IRS facilities. On the contrary, a field audit entails an examination of numerous items on the returns and is conducted on the premises of the taxpayer or the taxpayer’s representative.
