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Audit

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.
 

Audit Standards for 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 an Audit

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.
 

Taxpayer Rights During A Cash Basis Audit

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.
 

Cash Basis Sales Tax Audit Overview

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.
 

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

Department of Treasury Field Offices

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

Department of Treasury Field Offices

Audit Manuals

Contractors Sales & Use Tax Manual

This document contains audit techniques utilized for those taxpayers that are real property taxpayers and manufacturer/contractors.
 

Contractors Sales & Use Tax Manual

Industrial Processing Sales & Use Tax Manual

This document outlines techniques used in audits of taxpayers that are engaged in a manufacturing process.
 

Industrial Processing Sales & Use Tax Manual

Other Deductions Sales & Use Tax Manual

This manual contains information regarding the application and review of the most common deductions applying to taxpayers separate from the industrial processing exemption.
 

Other Deductions Sales & Use Tax Manual

Sampling Manual

This document explains sampling methods that can be utilized during the course of a tax audit.

Sampling Manual