Examination of Taxpayer Records

During fieldwork, the auditor informs the taxpayer of the work being conducted. Transactions are examined either in their entirety or by sampling. If a sample is performed, the auditor notifies the taxpayer and explains how errors are projected.

Upon completion of fieldwork, the auditor gives the taxpayer schedules identifying potential over- and/or underpaid tax. The taxpayer is allotted a reasonable amount of time to obtain more information to dispute any proposed scheduled adjustments.

Audits are to be completed and refunds issued (if any) in a timely manner.

Additional information can be found in the Notice of Routine Audit (PDF)brochure.