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Audit

Standard 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 a Standard Audit

This guide outlines the taxpayer rights and responsibilities as well as provides an overview of the audit process.  

Audit Report of Findings

This section outlines how to request an Audit Report of Finding (AROF) after an audit is complete.

Request for Reconsideration of a Preliminary Audit Determination

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

Department of Treasury Field Offices

Contact information for Treasury offices throughout the state of Michigan.

Cash Basis Audit Information

Cash Basis Audit Overview

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

Taxpayer Rights During A Cash Basis Audit

This guide outlines taxpayer rights and responsibilities as well as provides an overview of the cash basis audit process.  

Sales and Use Tax Audit Manuals

Other Deductions Manual

Covers the most common sales and use tax deductions and exemptions.  

Industrial Processing Manual

Outlines the audit techniques utilized for taxpayers engaged in the manufacturing process.
 

Construction Industry Contractors Manual

Outlines the audit techniques utilized for real property, retail, and manufacturing contractors.

Sampling Manual

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