The Individual Income Tax Audit section has offices in Phoenix (main office), Chandler and Tucson, which perform adjustments of individual income tax returns. The section is committed to providing an excellent product by continuously improving the quality of its audit programs and auditor training.

The section performs a variety of audit selection programs which identify returns that may contain errors. In addition, the section also identifies individuals who have not filed original returns, and those that did not file an amended return after an Internal Revenue Service audit. Individual audit is currently testing a joint IRS and Department of Revenue program in which it forwards audit information to the IRS for possible federal audit adjustments.

For detailed information on Individual Income Audit procedures see Individual Audits.

The Corporate Audit section is composed of a field and an office unit. The field unit is responsible for conducting income tax at a taxpayer's place of business. A field audit is generally outside of Arizona, and is scheduled at mutually convenient times. The most common field audit adjustments include: expenses related to non-taxable income; changes to the method of filing; and business/non-business income items.

The responsibility of the office unit is to perform desk adjustments to filed income tax returns (which includes various tax credit adjustments) and to solicit amended returns, including those involving Internal Revenue Service audits.

The section views an audit as a cooperative and educational process that promotes voluntary compliance by ensuring that taxpayers pay the correct amount of tax -- not more and not less.

Offices are located in Central Phoenix (Main Office) and Tucson.

TPT Managed Audit Procedures

• How to Request a TPT Managed Audit
• Sample TPT Managed Audit Agreement

Corporate Managed Audit Procedures

• How to Request a Corporate Managed Audit
• Sample Corporate Managed Audit Agreement