Why am I being audited?
The Alabama Department of Revenue (ALDOR) conducts audits of tax returns and the taxpayer’s books and records to determine taxpayer compliance with Alabama’s tax laws.
When and where will the audit be performed?
If your return is selected for audit, an auditor will give you reasonable notice and schedule an appointment to meet with you during ALDOR’s normal business hours (or other hours in special cases). The audit will take place at your place of business, one of our taxpayer service centers, or the audit will be performed electronically.
How can I prepare for an audit?
The auditor will notify you in writing of the type of records needed for the audit. Gather these items before your meeting.
Can someone else represent me during the audit?
Throughout the audit process, you may represent yourself, have an authorized representative present with you, or have an authorized representative act on your behalf. For an authorized representative to act on your behalf, you must sign a Power of Attorney and Declaration of Representative (Alabama Form 2848A) or similar form (such as a federal power of attorney Form 2848) which designates you as the taxpayer, identifies the type of tax or assessment, identifies your authorized representative, and states the effective date of representation. To obtain a Power of Attorney and Declaration of Representative (Alabama Form 2848A), you may download the form at https://www.revenue.alabama.gov/forms/, or contact the taxpayer service center nearest you.
What happens after the audit?
After your audit, ALDOR will take one of these three actions:
- 接受你的报税表。
- 发出初步评估，其中将说明我们认为你所欠的任何额外税款、罚款和利息。
- 向你发出退税和任何适用的利息。
If we propose any changes to your tax return, we will explain the reasons. Please inquire about anything that is unclear to you.
What if I do not agree with the adjustments?
If you do not agree with ALDOR’s decision in your case, you may appeal this decision by filing a written petition for review to request a conference on your case. You must file the petition for review within 30 days of the date of mailing or personal service of the preliminary assessment, whichever occurs first. A petition for review form is included in your preliminary assessment. You may also download a petition for review form at https://www.revenue.alabama.gov/forms/ or contact the taxpayer service center nearest you to request a form.
ALDOR will review your petition and schedule a conference if requested or otherwise necessary.
During this conference you will have the opportunity to discuss your case with a designated hearing officer from the tax division whose actions you are contesting. This conference will allow both you and ALDOR to present each side of the issue and to review any additional information being presented.
Based on the outcome of this conference, ALDOR will either cancel, change, or affirm its previous action. If you do not timely file your petition for review, or ALDOR determines from the conference that the preliminary assessment is due to be upheld in whole or in part, then ALDOR will enter a final assessment. If the preliminary assessment is not withdrawn or made final by ALDOR within five years from the date of entry, the preliminary assessment may be appealed to the Alabama Tax Tribunal or circuit court. If a final assessment is entered, you will be notified in writing and advised that you may appeal to either the Alabama Tax Tribunal or to circuit court.