Office examinations usually do not involve a visitation to the taxpayer's place of business. Field Examination returns should require a more in-depth knowledge of accounting principles. Complex accounting method. Extensive time frame required to complete the examination. Advisability of on-site inspection of business.
Inventories are substantial and material.
Termination of business before the end of a taxable year. Unusual issues that appear to be complex and time consuming to develop. Sale of IRC 1231 assets. The size of a business is also an indicator of what may be involved when an actual examination is made of the books and records of any particular taxpayer. The areas discussed above are meant to operate only as a guide.