Wisconsin – Revised Tax Publications

SALT Report 2763 – The Wisconsin Department of Revenue has revised three general tax publications regarding field audit procedures and taxpayers’ appeal rights.

Field Audit of Wisconsin Tax Returns

This publication discusses the rights and responsibilities of both the taxpayer and the Department during a field audit.  A taxpayer is typically selected for this type of audit so that a detailed examination of a taxpayer’s books and records can be conducted to determine if the correct amounts were reported on its tax returns.

For example, the auditor will generally verify through the taxpayer’s records that the returns report the correct income, sales, purchases, inventories, and deductions.  However, in some instances, the auditor may request additional information from other sources such as banks, creditors, suppliers, etc., to verify items on the returns.

The field audit publication also discusses look back periods, the mutual commitment date process, claims for refund, interest and penalties, completing the audit, projecting audit results forward, appeals, installment plans, and taxpayer representation.

Taxpayers’ Appeal Rights of Field Audit Adjustments

This publication provides guidance regarding a taxpayer’s appeal rights and refund claim procedures when a taxpayers income, franchise, sales and use, excise, or withholding tax return, or homestead credit or farmland preservation credit claim, is adjusted as a result of a field audit.

The publication also discuses the field audit process, taxpayer options after receiving an assessment, notices of amount due, and appeals options.

Taxpayers’ Appeal Rights of Office Audit Adjustments

The purpose of this publication is to inform taxpayers of their appeals rights and the refund claim procedures available when their income, franchise, sales and use, excise, or withholding tax return, or homestead credit or farmland preservation claim, has been adjusted during an office audit.

The publication also addresses audit procedures, taxpayer options after receiving an assessment, appeals options, filing a claim for refund, and what to do if your claim is denied.

For Further Information

Wisconsin Department of Revenue

Publication 501- Field Audit of Wisconsin Tax Returns

Publication 505 – Taxpayers’ Appeal Rights of Office Audit Adjustments

Publication 506 – Taxpayers’ Appeal Rights of Field Audit Adjustments