Multistate Audit Best Audit Practices - California Franchise Tax Board

MULTISTATE AUDIT BEST AUDIT PRACTICES
EXHIBIT C
EXAMPLE OF TEAM AUDIT PLAN
Per our previous discussions with the taxpayer, it was determined that the IRS is
currently examining the returns of XYZ Corporation & Subsidiaries for I/Ys 1995
through 2000. If Federal waivers are currently in effect, please provide copies of the
federal waivers.
17. REVENUE AGENT REPORTS:
The taxpayer shall report the change or correction, or the result of renegotiation within
six months after the final determination of the change or correction or renegotiation, or as
a required by the Franchise Tax Board, and shall concede the accuracy of the
determination or state where it is erroneous §18622 California Administrative Code.
The taxpayer provided the MSA San Francisco Office information in regards to
examinations with the IRS that may still be in progress and/or RARs that may be pending
as follows:
Revenue Agent Reports (RARs):
1995 1996 1997 1998 1999 2000
RAR issued RAR forthcoming (6/2002) Under IRS Audit
The Audit Team will periodically issue IDRs and request copies of any RARs issued by
the IRS for I/Ys before, during and after the subject audit period.
18. AMENDED CALIFORNIA RETURNS:
The taxpayer has filed an Amended return, Claim #A-20287 for I/Y 1999 in the amount
of $10,000. This claim was the only amended return filed by the taxpayer during the
subject audit period.
19. ADEQUATE ACCOMMODATIONS:
The Franchise Tax Board requests that adequate accommodations be made for the Audit
Team. Five (5) Audit Team Members including the Lead Auditor will need to be
accommodated with adequate working space, electrical outlets, access to a telephone, rest
rooms, etc.
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