Steve Sims EA llc


Announcements and Updates

CA Franchise Tax Board (FTB) Shares “Next Steps After Auditor Makes a Recommendation” - However, is their mind made up?

Auditors will generally submit recommendations regarding proposed adjustments, or a no change once they determine that they have received enough information based on the information document request (IDR) that has been sent to the taxpayer. The auditors will also make recommendations after a prolonged period of time if the requested information is not received.

Remember if at any point during the document review process or audit examination you have questions or concerns, contact the auditor assigned to the case, their supervisor, or manager. On certain complicated issues you may want to consider requesting the review of a “Legal Subject Matter Expert”.

If the taxpayer has been adequately represented and all relevant facts and circumstances have been reviewed by the auditor, while their mind may be made up….”It ain't over until the tax representative sings”!

Check out this excellent article explaining the steps after an auditor makes their recommendations.  Keep in mind that certain steps should be considered in some cases before the auditor submits their final recommendations to audit review. Before or after it gets there, taxpayers should have certified and qualified representation.

“I can sing for you in multiple languages, IRS or Board of Equalization (BOE) also….” smile