Audit Manual Chapter 13

California Department of Tax and Fee Administration Publishes Amendments Deleting the Three-Error Rule from Audit Manual

The California Department of Tax and Fee Administration (“CDTFA”) has formally published new amendments to its Audit Manual, and taxpayers with ongoing audits should especially take note. As you may recall, in February of this year, the CDTFA held a second interested parties meeting (“IPM”) for its proposed changes to Audit Manual Chapter 13,

California Department of Tax and Fee Administration Proposes to Delete the Three-Error Rule from Audit Manual

The California Department of Tax and Fee Administration (“CDTFA”) has been busy with regulatory projects this new year. On January 11, 2023, the CDTFA issued a notice that the second interested parties meeting for its proposed changes to Audit Manual Chapter 13,