How an office audit differs
The IRS conducts audits in several formats. Correspondence audits are handled by mail, field audits typically take place at a business or a representative's office, and office audits are interviews at an IRS office that usually focus on the items listed in the appointment letter. Typical subjects include itemized deductions, business expenses for sole proprietors, and certain income items. The scope can widen if answers raise new questions, which is one reason preparation matters. State tax departments run desk and field audits too, under their own procedures.
Preparing the documents
Read the appointment letter closely and bring records for each listed item, organized in the same order. Receipts, bank and card statements, mileage logs, invoices, and contracts are the usual supporting documents, and the IRS generally expects records made at the time rather than reconstructions. If something is missing, tell us before the appointment so we can discuss how to address it. Bring copies, not originals you need to keep. Rescheduling is often possible if you need more time, but ask promptly rather than letting the date pass.
Attending, or sending someone
You do not have to face an office audit alone, and in many cases an authorized representative can attend in your place under a power of attorney. Whether you should be in the room depends on the issues, how well you can explain them, and whether anything in the return worries you. When we prepare together, we go through the appointment letter, the items under review, and your records, and we talk about the questions you are likely to face. If the audit ends with proposed changes you disagree with, appeal routes exist and they carry deadlines, so keep every letter you receive afterward.
