IRS plan audits & agents

[eilano]

Has anyone heard of a regulation where IRS plan agents have to conduct plan audits at a client site rather than at a TPA's office? One of the IRS agents that recently conducted an audit at our office states that in the future, IRS plan audits will have be be conducted at the client's office.

[GBurns]

Quite often it is wherever the agent feels that the records are most readily available, which would be at the client's site. However, the site selection can be argued by the client. In this case most of the required records (originals pereferably) would be at the client's site not at the TPA's.