Andy Antagonistic comes to your office with a letter he has received from the IRS scheduling an examination by the tax compliance officer.
The letter explains that among the items to be reviewed at the examination is the verification of gross receipts from Andy's business (retailer of used automobiles). Andy explains that his operation is not very large but that he does not want to have to transport the records to the suburban office of the IRS where the examination is scheduled. Andy assumes that revenue agents of the IRS are more experienced and more reasonable to deal with and asks you to request that the audit be transferred to a revenue agent in SB/SE. What is your advice?