Sen. Peter J. Roskam
Filed: 5/17/2004
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1 | AMENDMENT TO HOUSE BILL 4977
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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. ".
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