Pennsylvania Code
Title 61 - REVENUE
Part I - Department of Revenue
Subpart A - General Provisions
Chapter 8a - ENFORCEMENT
Section 8a.9 - Audit findings
Universal Citation: 61 PA Code ยง 8a.9
Current through Register Vol. 54, No. 44, November 2, 2024
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.
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