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Audit

When the IRS reviews your tax return to verify the information is correct. Most are done by mail, not in person.

Full explanation

An IRS audit (examination) is a review of your return to verify income, deductions, and credits are accurate. Most audits are correspondence audits (by mail) — the IRS sends a letter asking for documentation on specific items. Office audits require you to visit an IRS office with records. Field audits (the rarest) involve an IRS agent visiting your home or business. Audit selection can be random, triggered by unusual deductions relative to income, or based on information from third parties. You have the right to representation and appeal.

Source: IRS Publication 556 — Examination of Returns

Tax education only. Source: IRS Publication 556 — Examination of Returns.