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.
"Field Audit." West's Encyclopedia of American Law. 2005. Encyclopedia.com. (September 28, 2016). http://www.encyclopedia.com/doc/1G2-3437701814.html
"Field Audit." West's Encyclopedia of American Law. 2005. Retrieved September 28, 2016 from Encyclopedia.com: http://www.encyclopedia.com/doc/1G2-3437701814.html