IRS Audit...Usually conducted at TPA office..

[jkharvey]

We are a small TPA firm and have had several audits with IRS over the years and have always been able to conduct the audit at our office. I know that the auditors are supposed to at least visit the sponsor's place of business, but now an auditor is telling us that they (IRS) are required to do the audit at the sponsor's office and can no longer meet at the TPA. Has anyone else experienced this "change"?

[Bird]

My understanding is the same as yours - they want to visit the employer's office to make sure it exists and is what it says it is, but the audit can typically be done elsewhere. I think you should push back and ask if this is a change in policy or what, and do they have new guidance? I suspect it is just a rookie agent who doesn't know how things work in the real world.

[Brenda Wren]

We just had one here on Monday.....guess it depends on the auditor or field office

[pmacduff]

we used to do all of them in our office years ago, but now don't have anyone "ERPA" designated in our office. Our local agents go to the client offices now.

That being said; many times the auditors call us with questions and requests for information; I think because they know us and most of the time the client doesn't know what they need or want or where to find it!

[david rigby]

See article beginning on page 5.

http://www.irs.gov/pub/irs-tege/rne_sum06.pdf#page=5