Your Rights Regarding Audits

You have the right to...

• have your return examined in a manner reasonably convenient to you.
• a written explanation of the audit, hearing or collection process.
• represent yourself or have someone represent you when your return is examined.
• know which records you will need to verify your return or support your claim prior to any audit or collection meeting.
• know the reasons for any proposed change in your tax liability and to receive an explanation of anything you do not understand.
• receive a written notice detailing any adjustments made to your return and stating any balance due or additional refund developed.
• a reasonable payment plan if you owe additional taxes. The Comptroller’s Office must protect the state’s interest when offering a lengthy payment plan by recording a tax lien in the appropriate circuit court.