Irregular tax collections scrutiny: auditors must examine year-end receipts and report suspicious collections for supervisory review. Direction requires audit parties to examine year-end receipts for irregular collections by assessing officers and report such instances to the Internal Audit Chief, who must notify the Commissioner; range inspection officers must also inspect for and report any such collections, ensuring communication of these obligations to audit and assessing staff.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Irregular tax collections scrutiny: auditors must examine year-end receipts and report suspicious collections for supervisory review.
Direction requires audit parties to examine year-end receipts for irregular collections by assessing officers and report such instances to the Internal Audit Chief, who must notify the Commissioner; range inspection officers must also inspect for and report any such collections, ensuring communication of these obligations to audit and assessing staff.
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