Which of the methods listed below is not used by the IRS as a tax collection mechanism?

Name: Which of the methods listed below is not used by the IRS as a tax collection mechanism?
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Question

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The IRS does not conduct audits in a taxpayer's home or office. Audits are typically conducted in IRS offices or through mail correspondence. The other methods listed (paycheck withholdings, quarterly estimated tax payments, and payments sent with tax returns) are all commonly used by the IRS to collect income taxes.

Which of the Methods Listed Below Is Not Used by the IRS