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Audit Program

About The MTC Audit Program

Sales Tax Joint Audit Process

  •   MTC Audit Director assigns an audit to an MTC Auditor from audit inventory. 
  •   States decide whether to participate in the audit and return signed audit authorization. 
  •   Auditor contacts the taxpayer and arranges an audit appointment.
  •   Auditor conducts field audit work at taxpayer’s location.
  •   Auditor completes field work and supplies taxpayer with audit schedules.
  •   Auditor discusses any proposed audit adjustments with taxpayer.
  •   Taxpayer reviews proposed audit adjustment.
  •   Taxpayer may request meeting with MTC Audit Supervisor, MTC Audit Director, or MTC  Audit Committee at any point during the audit process.
  •   Audit supervisor reviews audit schedules and report.
  •   Individual state audit sent to corresponding state in the audit as a recommended audit finding.
  •   Each state reviews its own completed audits.
  •   Each state determines action to take from audit (accept or change).
  •   Each state sends out Notice of Assessment (refund) to taxpayers.
  •   Taxpayers may protest the audit results directly to states or request Multistate Alternative Dispute Resolution (project developed jointly by states and COST). 
  •   Computer audit specialist accompanies the auditor on first field audit trip.
  •   Request electronic records from the taxpayer.
  •   Convert taxpayer’s electronic records to readable files for the auditor.

 

 
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