Taxmeister
Junior Member
Hi,
I have a question. It's a bit weird, but here it goes. Is an audit required before tax bills are issued?
The background information is as follows. We all know how a normal audit process works. What happens when a tax agency decided to skip the audit, not send an audit letter, issue a statement of proposed audit change without any audit or audit letter, then issue a notice of deficiency. Then the tax agency claims that sending an audit letter (inquiry letter) notifying taxpayer of an audit is not statutory and calls the process an acceptable way to audit/create tax assessments anyway.
Personally, that's not what I learned many years ago. First the audit letter, then the follow-up letter, then statement of proposed audit changes, then notice of deficiency (90-day letter). I searched tax laws, and found only their publications that describe the audit process. This is for New York State.
Thank you for any assistance.
I have a question. It's a bit weird, but here it goes. Is an audit required before tax bills are issued?
The background information is as follows. We all know how a normal audit process works. What happens when a tax agency decided to skip the audit, not send an audit letter, issue a statement of proposed audit change without any audit or audit letter, then issue a notice of deficiency. Then the tax agency claims that sending an audit letter (inquiry letter) notifying taxpayer of an audit is not statutory and calls the process an acceptable way to audit/create tax assessments anyway.
Personally, that's not what I learned many years ago. First the audit letter, then the follow-up letter, then statement of proposed audit changes, then notice of deficiency (90-day letter). I searched tax laws, and found only their publications that describe the audit process. This is for New York State.
Thank you for any assistance.