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Taxpayer Rights During and Audit

The Audit Process

Section 205.3(a) of the Revenue Act authorizes the examination of the books and records of a taxpayer to determine if the correct tax was reported and paid. Treasury auditors are professionals, familiar with the application of Michigan tax law in the business environment. The auditor assigned to an audit will conduct a fair and impartial examination of the taxpayer's records. While the audit is in progress, the auditor will answer any questions that may arise. When the audit is finished, the auditor will explain the audit findings and the alternatives available to the taxpayer if the taxpayer disagrees with the audit results.
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