What is an IRS field audit and what should I expect?

A field audit is the most thorough type of IRS examination, where a revenue agent visits your home, business, or your representative's office to review your records in person. Field audits are typically reserved for complex returns, high-income taxpayers, businesses, and cases where the IRS suspects significant issues. What to expect: the IRS sends Letter 2202 scheduling the audit date and listing the items under review. The agent will examine records, ask questions, tour business premises, and may interview you. Field audits can last one day or extend over months. Preparation tips: organize all requested records before the audit date, have your tax preparer or representative present, designate a specific work area for the auditor (don't let them roam freely), only provide documents that are requested, answer questions directly without volunteering extra information, don't engage in casual conversation about finances, and don't sign anything without understanding what it is. With Form 2848 on file, you can have your representative handle the entire audit while you're not present. This is often the best strategy, as it prevents inadvertent disclosures that could expand the audit scope.