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field audit (A systematic investigation by the Internal Revenue Service of a taxpayer's financial records and his or her tax return that is conducted at the taxpayer's place of business or at the office of the individual who prepared the return. A field audit differs from a correspondence audit and an office audit in the location where it occurs. West's Encyclopedia of American Law, edition 2. Copyright 2008.  thefreedictionary.com Alexander Demidov) | |||