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.".