Field Audit

FIELD AUDIT

A systematic investigation by theinternal revenue serviceof 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

Income Tax.

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"Field Audit." West's Encyclopedia of American Law. 2005. Encyclopedia.com. 26 May. 2016 <http://www.encyclopedia.com>.

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"Field Audit." West's Encyclopedia of American Law. 2005. Retrieved May 26, 2016 from Encyclopedia.com: http://www.encyclopedia.com/doc/1G2-3437701814.html