Transcription of Audit Manual - Indiana
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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.
Indiana DOR Audit Manual 8 CHAPTER 2 AUDIT DIVISION AUTHORITY The State of Indiana established the Department of revenue for the purpose of administering, collecting, and enforcing the taxes placed under its authority. (IC 6-8.1-2-1) The Department is under the control of the governor who shall appoint or employ the commissioner. (IC 6-8.1-2-2).
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