The IRS does audits...and lots of other things. Which ONE of the following is a correct characteristic of IRS audits?

The IRS does audits...and lots of other things. Which ONE of the following is a correct characteristic of IRS audits?

So$-$called "correspondence audits" take place at the IRS regional office in the district that a taxpayer is located.

Field audits are only conducted by IRS "Special Agents."

A "field audit" is one that takes place at the office $($home or otherwise$)$ of the taxpayer or the taxpayer's representative $($such as lawyer or accountant$).$

In recent years, the IRS has significantly increased its number of audits conducted, and today slightly more than $30\%$ of individual taxpayers get audited.