What factors should I include when requesting a transfer of my IRS audit location?

If you were selected for an audit by the Internal Revenue Service, you may wish to request a change in the time or place of the audit. There are typically two types of audits. If the audit is a field audit, the auditor will initially want to conduct it at your place of business. If the audit is a correspondence audit, the auditor will want to complete the audit by mail, even if you request it be transferred to a local office. Fortunately, however, taxpayers are entitled to request a change in the location of the audit regardless.

Factors to Include in Your Request to Transfer Your Audit Location

When making your request for a transfer, it is important to include the following information:

  1. The location of your current place of residence,
  2. The location of your current principal place of business,
  3. The location where your books, records, and source of documents are maintained,
  4. The location where you feel the IRS can perform the audit most efficiently,
  5. The resources available to the IRS at the location where you would like the audit to occur,
  6. Any other factors that indicate conducting the audit at a particular location would create an undue hardship on you as the taxpayer.

Ultimately, the decision as to whether to grant your request for a change in the audit location will be made by an IRS employee.

Taxpayers selected for an audit should seek guidance from an experienced professional. We can help. This is true even if the audit has already been completed and you are not happy with the results. In these cases, you may wish to consider an appeal. To get started learning more, we encourage you to check out our free guide, The Ultimate Guide for IRS Problems.