News and Insights

California Board of Equalization Revising Audit Manual

Tax Development Dec 10, 1999

The California Board of Equalization is in the process of revising its Audit Manual. Some of the issues being discussed are sampling methods, projection of overpayments, and procedures for missing documents.

Dr. Will Yancey is very active as an interested party in this revision. Dr. Yancey and other interested parties are working hard to be sure the Board's auditors move to a level playing field for audits. Prior audit practices were designed to make assessments for underpaid taxes, and made it difficult for taxpayers to get refunds of overpaid taxes.

The Board staff has accepted some - but not all - of the changes recommended by the interested parties. The elected members of the Board will meet in Sacramento, California on January 4, 2000 to discuss the proposed changes. Dr. Yancey and others will be at that meeting, attempting to get fair and equitable treatment for all taxpayers.

For information on audit sampling, contact Dr. Roger Pfaffenberger, Practice Leader of Ryan & Company's Sampling Analysis and Evaluation Practice by phone at 972.934.0022 or by e-mail.