C. The department may conduct a limited scope review of a filed individual income tax return if it discovers a discrepancy between amounts reported on the return and the information the department receives pursuant to section 43-412. In a notice to the taxpayer, the department may request records from a taxpayer in support of the taxpayer's filed returns and propose a tentative amount of tax, interest and penalties due on the basis of this additional information. The taxpayer shall have at least thirty calendar days to respond to this notice on a form prescribed by the department. A limited scope review under this subsection may be conducted only once per taxable year per taxpayer and shall not be considered an initial audit contact for purposes of section 42-2075 if any of the following applies:

1. 1. The taxpayer provides documentation or an explanation that resolves the discrepancy between the originally filed return and the information received pursuant to section 43-412.
2. 2. The taxpayer files an amended return that corrects the discrepancy.
3. 3. The department, at the taxpayer's request, adjusts the return filed by the taxpayer based on an agreed amount. An adjustment made at the taxpayer's request under this paragraph is not considered an audit and does not preclude a future audit of the same year under section 42-1108.
4. 4. The department notifies the taxpayer requesting the taxpayer to resolve the discrepancy by filing an amended return in order to avoid a possible future audit and reduce possible future penalties and interest. Any future audit shall be conducted pursuant to section 42-1108.

G. The department may issue notice of its determination of deficiency under subsection B of this section by using an electronic portal in lieu of mail if all of the following requirements are met:

1. 1. The taxpayer agrees in writing to allow the department to use the electronic portal to issue notice of the department's determination of deficiency for specified tax periods. The agreement shall include an email address that the department may use to notify the taxpayer as required by paragraph 2 of this subsection. A taxpayer that provides an email address is certifying that the taxpayer regularly monitors that email address. If the taxpayer's email address changes, the taxpayer shall notify the department of a new email address.
2. 2. The department notifies the taxpayer via the email address when the notice of the department's determination of deficiency is posted to the electronic portal.
3. 3. The email notification under paragraph 2 of this subsection is sent on the same day the notice of the department's determination of deficiency is posted to the electronic portal.
4. 4. The date of receipt for a notice of the department's determination of deficiency is the later of the date the notice is posted to the electronic portal or the date the taxpayer receives the email notification required under paragraph 3 of this subsection. An email notification is deemed received by the taxpayer on the day it is sent by the department.