State statutes confer broad authority on the state to audit a taxpayer's records. This course looks at the challenge in the early stages of the audit and steps that will help a taxpayer gain a measure of control over the audit process, contributing to the success of the audit.

Upon completion of this course you will be able to:

• Identify the issues involved in scheduling an audit;
• Explain when and how to negotiate with an auditor;
• Determine how to control the information flow between the taxpayer and the auditor;
• State the broad categories of exemptions;
• Utilize confirmation letters;
• Determine when a taxpayer should agree to a waiver of the statute of limitations;
• Explain how and why self-audits and reverse audits should be performed, and how they differ;
• Identify the refund claim procedures and record retention issues;
• Determine how to respond to audit and nexus questionnaires;
• Utilize voluntary disclosure agreements and available amnesty programs