I ended up with an actual Field Audit of a 2014 return, back in 2018. IRS initially determined the taxpayer owed $247.00, instead of processing it correctly as a refund of the $247.00 due to the taxpayer. I could not get thru to anyone that understood it should have been the refund.

WTF? $247.00, a field audit? I laughed when I got the notice that they would like to do this in May 2018. I called and said "sure stop by whenever you want". I LMAO until I found out about all the documentation, bank statements and everything else the taxpayer was required to provide. My client was terrified, even though I assured them they would not have to be there, as per the Field Agent, and that we would be successful when it was done. 

A very nice Field Agent came in, spent the entire day pouring over this simple little return and all the documents, and the only question she asked was "why I depreciated a bobcat used in the operation of their small farm for 7 years instead of 5 years" I got out my handy dandy, Deluxe Edition of the Tax Book for 2014 and showed her the 7-year property, Asset Class, 01.1, Agriculture and that resolved that major issue.

It took about 6 months for my clients to get their refund of $247.00, which almost covered the charges from their bank for reproducing all the old bank statements, which they couldn't find. Of course, the couple each had 2 individual accounts, checking and savings, at two separate banks, in addition to their joint account at a 3rd bank.

When I received the notice that the correction was made and a refund would be issued, I called the wife to let her know and then, she mistakenly text me, instead of the husband "It's OK, no jail time". I could not believe they were that scared over nothing, but they didn't believe me, I guess, when I reassured them over and over that it would be OK.

Every time I hear on the news that the IRS is unable to audit taxpayers, due to staff shortages, I laugh and yell at the TV, "I know where one of them wasted an entire day" It was so ridiculous, I couldn't even bring myself to charge the clients anything for my wasted day. It was my first and last audit, "Knock on wood"😂