13-22. Make a chart that distinguishes among the various types of examinations that the IRS conducts relative to individual income tax returns; namely, office, correspondence, field, and NRP audits. For this purpose, examine the following criteria:

a. Scope of review

b. Type of documentation that typically is required of the taxpayer

c. Use of IRS personnel time and other resources

d. Opportunity for agent to use professional judgment in resolving issues