Audit Manual - Indiana

Audit Manual May 2020 Indiana Department of Revenue Indiana DOR Audit ManualDISCLAIMER The purpose of this Manual is to provide general guidance to the public about the procedures employed by the Department of Revenue s Audit and Compliance Operations Division. The Depar tment of Revenue reserves the right to depart from the procedures outlined herein, if the facts and circumstances of a particular Audit warrant such a departure. Such departure will in no way undermine or invalidate any Audit assessment where all applicable statutory and regulatory requirements are met. This Manual does not reflect changes in laws, regulations, notices, decisions, or administrative procedures that may have been enacted, issued or adopted since the Manual was last updated. This Manual and the information contained herein is not authorized to suppor t any Audit position or used as citation.

tool enables customers to search for and retrieve previously issued Letters of Finding, Memoranda of Decision, Final Orders Denying Refund, Revenue Rulings and Information Bulletins. Legal FinDOR can be found in the Tax Library

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