Employment Tax No-Change Cases

In general, all quarters of a calendar year concurrently; books and records for the entire year are requested and examined. The taxpayer is entitled to a report that addresses all quarters examined.

When an examination results in no changes to all quarters, all quarters will be closed "no- change" .

If the Examiner notifies a taxpayer that only one period is under exam and limits the examination to that period, then it is appropriate to issue a no-change report on only that quarter.