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What are the Types of Audits the IRS Performs?


Question: What are the Types of Audits the IRS Performs?
If the IRS contacts you to announce that it is auditing your business, the audit can be one of three types:

Types of IRS Audits

  • A correspondence audit is performed by the IRS through the mail. The IRS sends questions, to which the taxpayer or business responds by mail with copies of the requested documents. Correspondence audits usually deal only with one issue or question by the IRS, which can be dealt with easily.
  • An office audit is conducted in an IRS office. The IRS sends the taxpayer a letter with the questions that need to be answered. If you are requested to attend an office audit, you may bring your CPA, an Enrolled Agent, or the person who prepared the return. You can also send a representative instead of going yourself.
  • A field audit is performed by the IRS at your home, office, or other location. When the IRS agent comes for a field audit, the agent can look at your entire returns, including any supporting documents.
The letter you receive from the IRS will specify the type of audit it is performing.

Back to Questions and Answers About IRS Tax Audits

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