IRS Audits: Orange County

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Orange County Tax Relief Attorney

There are three (3) basic types of audits, Correspondence Audits, Office Audits and Field Audits. 

A correspondence audit is typically initiated by the IRS sending the taxpayer a CP 2000.  These audits are handled through the mail.  These are by far the most common type of audit.  Correspondence audits are generally due to an item of income that the taxpayer failed to include on the return.  Sometimes there are correspondence audits related to the taxpayer’s deductions.  In these cases the taxpayer will provide copies of their receipts justifying the tax deduction.

Office audits are generated by a Tax Compliance Officer (“TCO”).  The TCO will send a notice to the taxpayer that he or she is being audited, and what items of the tax return the TCO is looking at.  Generally, office audits are limited to a few items.  In an office audit the taxpayer or taxpayer’s representative will go to the IRS office with the documents requested, and will request that the taxpayer contact the IRS within ten (10) days from the date of the notice.

Field audits are conducted by a Revenue Agent (“RA”) who sends notice to the taxpayer that he or she is being audited.  Field audits are generally complex and involve businesses, self-employed individuals, rental properties, etc.  Field audits generally involve the RA going out to the taxpayer or taxpayer’s representative.  It is highly recommended that taxpayers involved in a field audit seek professional representation.

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Law Offices of Steven F. Schroeder
2107 N. Broadway, Ste. 204
Santa Ana, CA 92706

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