Updated November 2026 · VG CPA PC advisors
How a field audit starts
You receive a letter and a call from a revenue agent scheduling an opening conference. Field audits usually involve businesses, larger individual returns or complex issues, and the agent can examine any item on the return. The first Information Document Request (Form 4564) typically asks for books, bank statements, prior and subsequent returns and organizational documents.
With a Form 2848 in place, your CPA can attend instead of you and can ask that the audit be held at the representative's office rather than your business. Agents may still want a brief tour of the business premises.
During the examination
The agent works through issues with a series of information requests. Respond completely and on time, but answer only what is asked. Keep a log of every document provided. Agents commonly review gross receipts through bank deposit analysis, owner compensation, related-party transactions, vehicle and travel expenses, and worker classification.
Ask early which issues the agent is considering and the agent's understanding of the facts. Disagreements are easier to resolve when facts are corrected during the audit than after a report is written.
Closing the audit
The agent issues a report, usually Form 4549 with Form 886-A explaining each adjustment. You can agree, provide more information, or request an Appeals conference with a written protest within 30 days of the 30-day letter.
If the statute of limitations is close, the agent may ask you to extend it on Form 872. Extensions can sometimes be limited to specific issues. Talk to your representative before signing.