Contents of report
Sec. 4. The report prepared under section 3 of this chapter must
include the following:
(1) Areas of recurring taxpayer noncompliance.
(2) A statistical study under IC 6-8.1-7-2 from the department
audit process, including the following:
(A) The statute or rule violated by the taxpayers.
(B) The amount of tax involved.
(C) The industry or business of the taxpayers.
(D) The number of years in the audit period.
(E) The use of professional tax preparation assistance by the
taxpayers.
(F) The filing of appropriate tax returns by the taxpayers.
(3) Recommendations for improving taxpayer compliance and
department administration by the following:
(A) The adoption of new or amended statutes and rules.
(B) Improvements in the training of department employees.
(C) Improvements in taxpayer communication and
education.
(D) Increases in the enforcement capability of the
department.
(4) The certification required under IC 6-8.1-3-2.6.
As added by P.L.332-1989(ss), SEC.39.
Last modified: May 28, 2006