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).