Information sharing between tax departments enables LTU officers to access counterpart returns and conduct coordinated audits and assessments. Departments must exchange taxpayer returns and related records for LTU units and, pending full electronic access, provide electronic copies; officers of each department are to be associated in the other's assessment and audit activities to enable coordinated reviews and reduce duplicative taxpayer interactions, with senior officers required to monitor implementation.
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.
Information sharing between tax departments enables LTU officers to access counterpart returns and conduct coordinated audits and assessments.
Departments must exchange taxpayer returns and related records for LTU units and, pending full electronic access, provide electronic copies; officers of each department are to be associated in the other's assessment and audit activities to enable coordinated reviews and reduce duplicative taxpayer interactions, with senior officers required to monitor implementation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.