DOR updates publications for field audits, sampling

May 13, 2022

The Wisconsin Department of Revenue (DOR) recently updated its publications for field audits and sampling.

Changes in Field Audit of Wisconsin Tax Returns (Publication 501) include information about audit communication expectations, responsibilities to ensure an audit includes credit for any overpaid taxes, considered factors for determining negligence penalties and audit work paper requests for completed audits.

Sampling in Sales and Use Tax Audits (Publication 515) covers both statistical and nonstatistical sampling methods. Changes include expanded definitions of terms, information on electronic records and an explanation of the stratified block sampling method.

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