Ensuring Compliance. Protecting Revenue. Serving the Public.
The Audit Division conducts structured reviews of financial records to verify accuracy, protect public funds, and uphold taxpayer rights under federal law.
Request Audit GuidanceDivision Reference · FY 2026 · Active
Ensuring Compliance. Protecting Revenue. Serving the Public.
The Audit Division conducts structured reviews to verify accuracy, protect public funds, and uphold taxpayer rights.
Request Audit GuidanceThe Audit Division exists to verify that public revenue is collected accurately, allocated lawfully, and accounted for completely.
Our Mission
To conduct thorough, impartial financial audits that protect the integrity of public funds, ensure taxpayer compliance with applicable law, and provide clear findings that withstand independent scrutiny.
Our Standard
Every audit is conducted under Generally Accepted Government Auditing Standards (GAGAS). Findings are documented, disclosed, and subject to formal response. No review is closed without resolution.
"An audit notice is not a judgment. It is an invitation to verify. The division's role is to examine the record — not to presume the outcome."
Director's Statement · AuditDivision FY 2026
Three phases. Clear documentation.
No surprises.
The audit process follows a defined sequence. Each phase has documented entry and exit criteria so you always know where the review stands.
Notice & Initiation
Every audit begins with a formal written notice identifying the scope, tax years under review, and the assigned examiner. You have the right to request clarification before any documentation is submitted.
- Written notice delivered via certified mail
- Scope limited to years and items specified
- Right to 30-day response window
Documentation Review
Examiners review submitted records against filed returns. Documentation may include bank statements, ledgers, receipts, payroll records, and contracts. All materials are handled under strict chain-of-custody protocols.
- Itemized document request provided in writing
- Electronic submission accepted via secure portal
- Original documents never retained without receipt
Findings & Resolution
Upon completion, a formal findings report is issued. Taxpayers receive a full explanation of any adjustments, the basis for each finding, and a structured path to resolution — including appeal rights.
- Written findings report with line-item explanations
- Formal appeal process available at no cost
- Payment plans available for assessed adjustments
Six rights. Protected throughout.
Not after — throughout.
These rights are not courtesies extended at the division's discretion. They are federal protections codified in law. They apply from the moment you receive a notice.
The Right to Be Informed
You are entitled to a clear, written explanation of every request made during the audit, the legal basis for the review, and the standards by which your records will be evaluated.
IRS Publication 1 · Taxpayer Bill of Rights
The Right to Representation
You may be represented by a licensed attorney, CPA, or enrolled agent at any stage of the audit process. You are not required to speak directly with examiners without your representative present.
IRC § 7521 · Procedures Involving Taxpayer Interviews
The Right to Appeal
Any finding issued by this division may be formally appealed within 30 days of the final notice. Appeals are reviewed by an independent officer with no prior involvement in your case.
IRS Appeals Process · Publication 5
The Right to Finality
Once a tax year is formally closed following audit, it cannot be reopened for the same items absent fraud or substantial omission. You are entitled to certainty once the process concludes.
IRC § 6501 · Limitations on Assessment
The Right to Privacy
Your financial records are protected under federal law. Information obtained during an audit may only be used for tax administration purposes and may not be disclosed without your consent or court order.
IRC § 6103 · Confidentiality of Returns
The Right to a Fair Process
Examiners are required to conduct reviews without bias. You may request a different examiner if you believe the process has been conducted unfairly, and your request will be reviewed by a supervisor.
TBOR · Right to a Fair and Just Tax System
A public record of results.
Measured. Verified. Published.
The division's performance metrics are independently audited annually and published in the Federal Register. These figures represent the fiscal year 2025 report.
Cases Resolved
Federal fiscal year 2025
Revenue Recovered
Returned to public accounts
Compliance Rate
Post-audit filings reviewed
Average Resolution
Median case duration FY 2025
"The division's outcomes speak to the effectiveness of structured, transparent audit processes. Revenue recovered returns directly to public programs — schools, infrastructure, healthcare."
Comptroller General · FY 2025 Annual Report
Of the 14,820 cases resolved in fiscal year 2025, 68% were closed with no adjustment to the taxpayer's original filing. The division's mandate is accuracy — not collection.
Reaching out is not an admission.
It is a right.
The division offers pre-audit guidance to taxpayers who have received a notice. Understanding the process before it begins is the most effective preparation.
Request Audit Guidance
Primary Path · Confidential
Taxpayer Rights Guide
A plain-language explanation of your rights, the audit timeline, what to expect at each phase, and how to prepare documentation. Written for taxpayers, not attorneys.
- Your 6 protected rights, explained in plain language
- A documentation checklist by return type
- How to read your audit notice
- The formal appeal process, step by step
- Glossary of audit terminology