In person (field) audits are conducted at (1) the organization’s location, (2) the organization's representative's office or (3) a local IRS office. Generally, the audit will take place where the organization’s books and records are located. Revenue agents should always identify themselves by presenting their official IRS pocket commissions (badges).
There are two kinds of field exams. The general program exam is typically conducted by a revenue agent who will visit the organization's location. The other type of field exam is called a Team Examination Program audit. This type of exam concerns large, complex organizations, and may involve a team of examiners.
This chart illustrates the steps involved in a field examination.
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