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The Daily Insight

What are the five types of IRS audits?

Author

Mia Ramsey

Published Apr 11, 2026

The Four Types of Tax Audits

  • 1) Correspondence Audit. The first of the four types of tax audits are correspondence audits are the most common type of IRS audits.
  • 2) Office Audit.
  • 3) Field Audit.
  • 4) Taxpayer Compliance Measurement Program (TCMP) Audit.
  • The Importance of Seeking Legal Advice.

    There are ultimately four types of IRS audits that you could receive.

    • 1) Correspondence Audit.
    • 2) Office Audit.
    • 3) Field Audit.
    • 4) Taxpayer Compliance Measurement Program (TCMP) Audit.
    • The Importance of Seeking Legal Advice.

      What is a field audit?

      A field audit is a comprehensive tax audit conducted by the Internal Revenue Service (IRS) at either the taxpayer’s home, place of business or accountant’s office, so they can examine your individual or business financial records to ensure you filed your tax return accurately. 1

      What are the three basic types of IRS examinations?

      Examination Program There are three types of examinations: correspondence examinations are done through the mail; field examinations involve face-to-face interaction, typically conducted in a taxpayer’s home or business, while office examinations are conducted in IRS offices.

      How does the IRS do a field audit?

      In a field audit, an IRS representative will come to the taxpayer’s home or place of business to examine records. The field audit is performed by an IRS Revenue Agent. IRS Revenue Agents are generally more skilled and knowledgeable than other IRS representatives.

      Which is the most intrusive form of IRS audit?

      Field audits are by far the most intrusive and serious form of audit. If you are selected for a field audit, it is extremely important that your tax preparer or attorney is present at the time of the audit. The IRS Revenue Agents conducting the field audit are more sophisticated than other IRS representatives.

      Can you request a face to face audit from the IRS?

      If you have too many books or records to mail, you can request a face-to-face audit. The IRS will provide contact information and instructions in the letter you receive. Depending on the issues in your audit, IRS examiners may use one of these Audit Techniques Guides to assist them.

      Where do I go to interview for an IRS audit?

      The interview may be at an IRS office (office audit) or at the taxpayer’s home, place of business, or accountant’s office (field audit). Remember, you will be contacted initially by mail. The IRS will provide all contact information and instructions in the letter you will receive.