Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart A. General Provisions |
Chapter 8a. Enforcement |
Section 8a.9. Audit findings
Latest version.
-
At the conclusion of the audit, the audit findings and a copy of the work papers will be provided to the taxpayer. The auditor will:
(1) Discuss the findings with the taxpayer.
(2) Provide the taxpayer the opportunity to comment in writing.
(3) Explain the procedures for the processing, assessing and appealing of the audit findings.