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Denver Tax Specialist Reviews the Four Types of IRS Audits

November 8, 2017

Receiving notification from the Internal Revenue Service (IRS) of an audit against a recent tax return can be an intimidating feeling. Typically the audit request will come associated with a specific return within a one or two year period. The IRS will also notify the specified taxpayer with a letter in regards to the audit type and details, never a phone call. Do not fall victim to a scam by revealing any personal information over the telephone unless you have initiated the call with an IRS representative, as all IRS audits notification will be mail delivered.

While an audit can initially be cause for concern, allowing a tax professional to assist you with the procedure is ultimately best for the taxpayer as many times deductions are disallowed and individuals could end up paying more in addition to penalties and interest. By investing in the help of a trained professional, these potential shortfalls can often be reduced or waived completely to minimize the effect of a detailed audit.

Following are the four types of audits executed by the IRS and a brief description of what each entails.


The least invasive of audits most often these are performed through mail remittance in regards to a specific question levied by the IRS about a return. Usually the request will be made for specific backup in regards to a deduction or question the IRS may have about a return, dependent or claim being made.

Normally, once verified through mail, fax, or a telephone conversation initiated by the taxpayer it is deemed closed if no further questions arise during the process. In most occurrences, no face to face interaction is needed to complete a correspondence audit.


More invasive than a simple correspondence audit, the office audit will require an individual to enter an IRS office and bring with them the requested paperwork. Here the taxpayer will meet with an auditor and can answer any questions that may arise.

While more serious than a simple correspondence, the office audit normally concludes within one day unless something is unresolved or more questions arise.


The most serious of audits will require an IRS representative visiting your home or office and interviewing you in regards to the return in question. These audits take an extended period of time as an entire return is often evaluated and the taxpayer may be asked to prove such items like an office in home deduction by physically showing the auditor around both.

If notified of a field audit the IRS normally has specific questions in need of answering and will ask leading questions to dig into the reasons behind why a return was filed a specific way. These are detailed looks into an individual’s tax implications and could result in serious penalties and interest additions if the IRS is not satisfied with received answers.


These type audits are not in search of any particular item nor have they been flagged for uncommon return figures but are solely the result of a random selection. While the entire return will be evaluated and potential questions asked for clarification or proof, the audits are initiated as described, at random.

The experts at Bloch, Rothman, and Associates can answer any questions regarding individual or business income taxes and assist with a variety of bookkeeping options. It is recommended taxpayers selected for an audit enlist the services of a professional tax service prior to providing any information to the IRS auditor. A full detailed review of your tax situation can be completed in addition to resolution issues and estate compilations. All services will be completed in a timely manner, depending on your restrictions and possible tax deadlines. Whether you need a simple explanation on a random tax form, are in need of representation, or would like help in a variety of other services our tax experts are ready and willing to assist. Call 303-321-7160 or contact us for your initial free no obligation consultation.