New DOR Program Allows for Some Audit Settlements

A new program developed by the Department of Revenue will allow the Audit Division to resolve some matters directly. Under the program, many settlements will be at the discretion of the applicable Audit Division Manager.  Audits will need to meet certain criteria, including whether or not the audit raises questions of fact or substantiation resulting from missing documentation. Taxpayers can also initiate the process, once the amount of the outstanding deficiency is established, by simply speaking to the auditor.  All small dollar, individual income cases are being reviewed for suitability for settlement within Audit before being passed along to the Office of Appeals.  This will reduce the length of time to reach settlement for many cases.  Not all audits will be considered for the program, especially those that raise issues of pure law or mixed fact and law.