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The auditor is expected to pursue the usage of legislated enforcement provisions (ULEP) for establishing contact with the taxpayer. If the taxpayer does not establish contact, decide if another section, such as Collections, has made latest contact with the taxpayer. Note that every one external correspondence wants group chief approval earlier than being despatched out. However, in some cases, initial contact with the taxpayer may be in writing. Assess the need for assistance from a Computer Audit Specialist at this time. For extra info, go to thirteen.1.thre