Date Added: Jan 2010
The audit function is a primary tax agency process that is critical to the integrity of tax administration and voluntary compliance. It must be viewed in the context of the system of tax administration and incorporate components of both compliance initiatives and customer service. The management and planning process and use of technology should be such that enforcement actions contemplate opportunities to enhance customer service and increase the ease of resolving the audit and paying any additional liability. In addition, the audit procedures and the communication of the audit results should provide taxpayers with a clear understanding of the entire audit process, their rights and responsibilities during and after the audit and what they should do upon completion of the audit.