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    <title>The mistakes of under-charge of tax or overcharge of tax detected by the revenue audit parties in the audit cycle.</title>
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    <description>The Board notes many audit objections shown as &quot;under consideration&quot; remain without reported final disposal, impairing its ability to state case positions; it therefore requires commissioners to provide detailed case-level information in a prescribed proforma showing whether each audit-detected under-charge or overcharge was settled, accepted, or not accepted, and to acknowledge receipt.</description>
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      <description>The Board notes many audit objections shown as &quot;under consideration&quot; remain without reported final disposal, impairing its ability to state case positions; it therefore requires commissioners to provide detailed case-level information in a prescribed proforma showing whether each audit-detected under-charge or overcharge was settled, accepted, or not accepted, and to acknowledge receipt.</description>
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