TaxTMI 
TaxTMI 
SCN issued by Bureau of investigation of State whether adjudication can be made by bureau or by jurisdictional office
Jurisdiction on adjudication
16 Sep 2022 
3 Replies 
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Jurisdiction for show-cause notices: investigative bureaus may issue SCNs but response lies with the designated adjudicating office.
An investigative unit may issue a show-cause notice within its remit, but the SCN must specify the authority to which the recipient must reply; that designation controls where the response and adjudication are to be directed. If the jurisdictional office has already issued a notice on the same subject, taxpayers should avoid duplicate submissions and respond as appropriate to the designated authority to prevent overlapping proceedings. (AI Summary)
An investigative unit may issue a show-cause notice within its remit, but the SCN must specify the authority to which the recipient must reply; that designation controls where the response and adjudication are to be directed. If the jurisdictional office has already issued a notice on the same subject, taxpayers should avoid duplicate submissions and respond as appropriate to the designated authority to prevent overlapping proceedings. (AI Summary)