HB4977sam001 93RD GENERAL ASSEMBLY

Sen. Peter J. Roskam

Filed: 5/17/2004

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AMENDMENT TO HOUSE BILL 4977

AMENDMENT NO. ______. Amend House Bill 4977 on page 2, by replacing lines 19-22 with the following: "to provide in writing to the taxpayer (i) the audit findings and (ii), unless the taxpayer declines, the audit methods and procedures (but not information concerning audit selection methods). The auditor must, at the request of the taxpayer, provide written information as to what records constitute the minimum requirements for record-keeping. If the auditor recommends changes in the record-keeping process, these recommendations must be provided in writing to the taxpayer.".