Audit Information

• Audit Standards for Field Audits

  The Michigan Administrative Code defines the auditing standards used by the Michigan Department of Treasury when conducting field audits.
   

• Taxpayer Rights During an Audit

  As employees of the Michigan Department of Treasury, we will comply with Michigan law by providing the following.
   

• Taxpayer Rights During A Cash Basis Audit

  This brochure is intended to help clarify taxpayer rights and responsibilities, and provide an overview of the cash basis audit process; it does not take the place of the law.
   

• Cash Basis Sales Tax Audit Overview

  This document contains basic information on standard audit procedures and descriptions of common audit work papers for cash basis sales tax audits.
   

• Request for Reconsideration of a Preliminary Audit Determination (Form 5244)

  This form allows a taxpayer to request reconsideration of a Preliminary Audit Determination (PAD) issued by the Michigan Department of Treasury.
   

• Department of Treasury Field Offices

  Contacts for Department of Treasury Michigan field offices and Out-Of-State Audit Division offices.