§ 8a.9. Audit findings.

 At the conclusion of the audit, the audit findings and a copy of the work papers will be provided to the taxpayer. The auditor will:

   (1)  Discuss the findings with the taxpayer.

   (2)  Provide the taxpayer the opportunity to comment in writing.

   (3)  Explain the procedures for the processing, assessing and appealing of the audit findings.

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