Field audits are the most comprehensive and broadest type of examination conducted by an IRS agent. As the name suggests, these are conducted at the taxpayer’s home, office, or accountant’s office. In general, these are conducted when many items on the tax return are questionable.
The IRS notifies you by mail, but never by phone or email at first. The letter identifies the tax year(s) and issues under review, lists the records needed, and proposes an initial appointment. The notice often includes a proposed date/time.
If the proposed date, time, or location is inconvenient, contact the assigned examiner promptly to request a change. The IRS generally works to accommodate reasonable requests. The audit process usually begins with an interview covering your finances and operations, followed by document reviews that may require multiple visits over the course of weeks or months.
For taxpayers living abroad with a foreign address on file, the IRS often conducts examinations by mail (correspondence audit) rather than requiring travel to the U.S. In appropriate cases, the IRS may also allow phone or video conference options. Many overseas taxpayers appoint a U.S.-based representative, such as an attorney, CPA, or Enrolled Agent, via Form 2848 (Power of Attorney). This allows them to handle the audit on their behalf and avoid the need to travel.