Final answer:
A field audit by the IRS is not always conducted at the taxpayer's premises. The IRS conducts audits through different methods, including both field audits and office audits.
Step-by-step explanation:
No, a field audit by the IRS is not always conducted at the taxpayer's premises. The IRS conducts audits through different methods, including both field audits and office audits. A field audit involves the IRS coming to the taxpayer's place of business or residence to conduct the audit, while an office audit is conducted at an IRS office.
The choice of whether to conduct a field audit or an office audit depends on various factors and the nature of the taxpayer's business. For example, if a taxpayer has a home-based business or complex financial records, the IRS may prefer to conduct a field audit. On the other hand, if the taxpayer's records are straightforward, an office audit may be conducted.
It's important to note that the IRS will usually contact the taxpayer to schedule an audit and provide instructions on where the audit will take place.