Massachusetts DOR State Tax Audits — Examining Audit Trends, Tactics, Best Practices and Defense Strategies
Richard Jones led a session entitled "Massachusetts DOR State Tax Audits — Examining Audit Trends, Tactics, Best Practices and Defense Strategies" as part of the 2018 State Tax Conference sponsored by the Massachusetts Society of CPAs (MSCPA).
In the presentation, Mr. Jones discussed the keys to a successful state audit defense. This session will address:
- The Massachusetts DOR audit process, from selection through closing and appeal
- Recent DOR audit trends and initiatives, with a focus on sales tax, domicile, corporate excise and partnerships audits
- Essential "do's and don'ts" in defending an audit, and
- Best practices and key strategies for, among others, (i) audit preparation, (ii) effective communications and disclosures, (iii) waivers of DOR’s statute of limitations to assess, (iv) statistical sampling and computer-assisted audit methodologies and (v) managing conflicts and disagreements