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Field Audit

A systematic investigation by the INTERNAL REVENUE SERVICE of 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.

CROSS-REFERENCES

Income Tax.

Field Code of New York [next] [back] Fiduciary

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