|
Sen. Peter J. Roskam
Filed: 5/17/2004
|
|
09300HB4977sam001 |
|
LRB093 17846 BDD 51124 a |
|
|
1 |
| AMENDMENT TO HOUSE BILL 4977
|
2 |
| AMENDMENT NO. ______. Amend House Bill 4977 on page 2, by |
3 |
| replacing lines 19-22 with the following: |
4 |
| " to provide in writing to the taxpayer (i) the audit findings |
5 |
| and (ii), unless the taxpayer declines, the audit methods and |
6 |
| procedures (but not information concerning audit selection |
7 |
| methods). The auditor must, at the request of the taxpayer, |
8 |
| provide written information as to what records constitute the |
9 |
| minimum requirements for record-keeping. If the auditor |
10 |
| recommends changes in the record-keeping process, these |
11 |
| recommendations must be provided in writing to the taxpayer. ".
|