Regulation #15-371: Tax Amnesty Program; Further Examination of Books and Records

Provides for audits to verify the accuracy of tax returns. Included in the provisions are "statistical sampling" and "block sampling" in "test audits" to establish the liability of a taxpayer.

Regulation Details
IRRC Number 1658 Proposed Regulation Received September 13, 1995
Agency Name Department of Revenue PA Bulletin Publish Date September 23, 1995
Regulation Status Final-Form Close of Public Comment October 23, 1995
PA Code 61 Pa. Code Chapter 6
61 Pa. Code Chapter 8
61 Pa. Code Chapter 35 		Final Due By October 23, 1997
Analysts Assigned James M. Smith  (JMS)
 IRRC Comments Due November 22, 1995
Final-Form Regulation Received October 22, 1997
Public Meeting Date November 20, 1997
Published as Final March 28, 1998
Actions Taken
IRRC Approves Regulation With Changes At Second Meeting January 29, 1998
IRRC Disapproval November 20, 1997
House Committee Approves the Final Regulation At First Meeting November 13, 1997

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