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There are also “area office examinations,” which are more typical when a small business is in view. They are conducted either by correspondence, an office interview, or a field examination. In a “field examination,” the revenue agent examines the taxpayer’s books and records at his or her place of business. One difference between a field exam and a campus exam (and an area office exam) is the IRS agent is more highly trained than an “office auditor” and therefore conducts a more thorough examination.
Please see other areas of this website for a discussion of the consequences of the involvement by the IRS’ Criminal Division