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Taxpayer Rights During and Audit

Final Audit Notification

After an internal review process, the audit adjustments will be processed and a Final Audit Notification (FAN) will be issued. If a balance is still due after receiving the PAD, a Bill for Taxes Due - Intent to Assess (Form 168) will be issued. If the taxpayer disagrees with the liability amount, a written request for an informal conference may be submitted to Treasury within 60 days of the date on that notice (instructions are provided on the Intent).

If the audit results in an overpayment or includes adjustments that result in no additional amount due and the taxpayer disagrees with the determination, a Notice of Adjustments will be issued and will have instructions for requesting an informal conference.

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