Note:

Verify entity information, tax type, form number, tax periods (all years under exam must be included), and the taxpayer's execution of the form (as trustee, authorized corporate officer, individual) are correct. If any item is incorrect, the form may be invalid. If the form appears to have a defect, TEGEDC should be involved.

All returns and years under examination are listed on the Audit Inventory Management System (AIMS) and has a case file in RCCMS.

Revenue Agent Reports are complete and fully present the issues, facts, law, taxpayer’s position, and government’s position. Technical conclusions must be correct considering sufficient facts and applicable law.

Case file documentation reflects facts supporting the specialist's conclusions.

Correspondence record is complete and fully documented in the case file.

EP/EO: Administrative record is complete and fully documented in the case file (if applicable).