Office Audit

An examination of documents by the Internal Revenue Service (IRS) for a matter that is considered to be reasonably simple.

Investopedia Says:
This type of audit usually takes place at a local IRS office.

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Keeping thorough records and knowing the penalties make this experience easier than you'd expect. Surviving The IRS Audit

A thorough examination and verification of the tax returns and financial records of an individual or firm by the Internal Revenue Service in the office of the agent who is conducting the review.