1. (a) The purpose of an informal pre-assessment conference shall be to discuss the audit findings with the department’s audit division in an effort to reach an agreement on the issues of facts, audit results, or both.
2. (b) At the conclusion of an audit when the facts and circumstances of the audit review indicate to the department that an informal pre-assessment conference would benefit both the state and the business enterprise, the department’s audit division shall provide an informal pre-assessment conference with the business enterprise, or its authorized representative.

3. (c) The department’s audit division shall notify the business enterprise or the authorized representative by mail of:

   1. (1) The date, time, and location for the informal pre-assessment conference; and
   2. (2) The advanced information that the business enterprise or its authorized representative shall be required to provide the audit division.

4. (d) The information specified in (c)(2), above, shall include:

   1. (1) The name, address, and taxpayer identification number of the business enterprise;
   2. (2) An outline of the areas of agreement and disagreement;

   3. (3) Documentation in support of the business enterprise’s position such as, but not limited to:

      1. a. Citations of supporting case law;
      2. b. Statutory or regulatory provisions; and
      3. c. Documents or correspondence from unrelated parties;
   4. (4) Responses to outstanding questions raised by the department’s auditor during the audit; and
   5. (5) The names of the employees or authorized representatives who shall participate in the informal pre-assessment conference on behalf of the business enterprise.
5. (e) Upon completing a review of material provided during the informal conference, the department shall determine the appropriate disposition of the audit or department review.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16