Summary assessments may be subject to revenue audit when they conform to legal requirements and Board instructions. Summary assessments completed under the amended assessment provision must conform to legal requirements and Board instructions; if they do, they should not ordinarily attract criticism from Revenue Audit, but Revenue Audit retains the statutory right to examine such cases, with the Comptroller and Auditor General to determine the extent and depth of audit, and records must be made available when audit scrutiny is sought.
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.
Summary assessments may be subject to revenue audit when they conform to legal requirements and Board instructions.
Summary assessments completed under the amended assessment provision must conform to legal requirements and Board instructions; if they do, they should not ordinarily attract criticism from Revenue Audit, but Revenue Audit retains the statutory right to examine such cases, with the Comptroller and Auditor General to determine the extent and depth of audit, and records must be made available when audit scrutiny is sought.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
