IRS location of Audits

[DMICPA]

I recently moved from California to the Mid West. A California Corporation client got an audit notice. I called the IRS agent and requested that the audit be transferred to where I am located as I have all the records and it is a routine audit.

The agent turned me down flat. Told me that the IRS has the right to conduct the audit anywhere it wants. Said it would be too much trouble and would take more time. If I wanted to oversee the audit, I would have to travel there.

I thought the IRS had offices all over the United States. Can I do anything about this situation?

[S T]

I would like to know as well

I am hoping joanmcq will post to this thread. From her posts, she has handled many office audits across the US, so I am hoping she can lend some insight.

Sandy

[joanmcq]

You may be able to flip it to a correspondence audit. Our office even has one where the 'office audit' is going to be by phone(!). That isn't one of mine, but that is the first I've heard of that.

BTW, I haven't done office audits 'round the country, just in Sacramento. Try to get them either flipped or moved.

[geekgirldany]

It is in the Taxpayer's Rights:
"By Interview
If we notify you that we will conduct your
examination through a personal interview,
or you request such an interview, you
have the right to ask that the examination
take place at a reasonable time and place
that is convenient for both you and the
IRS."

I've had to read this once to auditor about changing the place of audit from the taxpayer's home to my office.

[erchess]

Devil's Advocate Here

Note that it is convenient for the taxpayer and the IRS. There is no mention in the TPBR of what is convenient for the Tax Professional. If the taxpayer has both the means to pay OP's expenses of the brief return with the records and the time to decide instead to select another professional and the other professional to receive the records and become familiar with them then it isn't immediately obvious to me why the IRS MUST move the audit. That said, I think this auditor is being a JERK and I would ask to speak to a supervisor.

[Kram BergGold]

agree with Erchess

If no luck with the supervisor I would contact the Taxpayer Advocate.