Audit direction confidentiality: assessee not entitled to copies of audit proposals or Commissioner approvals. An assessing officer may direct an assessee to obtain accounts audit where complex accounts and revenue interests require, but only with prior ... Summary
Audit direction confidentiality: assessee not entitled to copies of audit proposals or Commissioner approvals.
An assessing officer may direct an assessee to obtain accounts audit where complex accounts and revenue interests require, but only with prior Commissioner approval; the Board holds that the assessee is not entitled to obtain copies of the officer's proposal or the Commissioner's approval for issuing such an audit direction.
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