Field Audit Section Procedures Manual. Mission Statement
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- Sheena Atkins
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1 Mission Statement The Business Tax Field Audit Section s mission is to treat all taxpayers with fairness, courtesy, and respect, while ensuring taxpayer compliance with Maryland s revenue laws and regulations. We will accomplish our goal by developing unbiased audit programs for taxes and fees, and generally educating the taxpayers on the requirements of the revenue laws. Go to Table of Contents 1
2 Table of Contents Regular Position Procedures Audit Review Desk / Assessment Desk I. Audit Review Procedure Assessments Review Sales and Use Tax Assessments Review Admissions and Amusement Tax Assessments Review Consolidated Audit Assessments Review Boxing and Wrestling Tax Assessments Review Tire Fee Assessments Review Alcohol, Tobacco, and Other Tobacco Products Tax Assessments Review Unclaimed Property Assessments Review Motor Fuel Tax Assessments Review Bulk Sales Tax Assessments II. Distribution of Audit Package, Penalty and Interest Worksheets, Notice of Assessments, and Miscellaneous Forms Sales and Use Tax Audits Assessment Notice and Penalty and Interest Worksheets Consolidated Audits Assessment Notice and Penalty and Interest Worksheets Admissions & Amusement Tax Audits - Assessment Notice and Penalty and Interest Worksheets Boxing and Wrestling Tax Audits Assessment Notice and Penalty and Interest Worksheets Tire Fee Audits Assessment Notice and Penalty and Interest Worksheets Alcohol Tax Audits Assessment Notice and Interest Worksheet Tobacco Tax Audits Assessment Notice and Interest Worksheet 2
3 Unclaimed Property Audits Assessment Notice Withholding Tax Audits Assessment Notice, Penalty and Interest Worksheet, and INTC printout Motor Fuel Tax Audits Notice of Assessment Bulk Sales Tax Audits Notice of Assessment and Penalty and Interest Worksheet Distribution of Miscellaneous Forms and Reports with Audit III. IV. Audit Review Procedures Non-Assessments Refund Audit Review Procedure V. Posting Audit Information VI. Reports Clerical I. Incoming Mail II. III. IV. Mail Log Checks Refunds V. Refund Transmittals VI. VII. VIII. Preparation of Penalty and Interest Worksheet Prepare Notice of Assessment file Non-Assessment Processing Refund Desk I. Processing Claims Refund Claims less than $1000 Incoming Correspondence Correspondence to a Taxpayer 45 Days (In house claims only) 3
4 Credit Statement of Account Balance Refund Request Admissions & Amusement Tax Refunds Voided Claims II. Claims Referred to Field Audit Section for Review III. Completed Claims In House Field Audit Verify Liabilities IV. Transmittal V. Approved Claims VI. VII. VIII. IX. Appeals Utility Claims Refunds by Fax Sales and Use Tax Cumulative Report of Refund Activity Operations Procedures I. Audit Program Development (Operation Plan) Audit Program Development Committee II. Management Reports Annual Report of Operations Cumulative Audit Program Results Report Monthly Audit Section Activity Reports Audit Department Report Comparative Out of State Audit Report Audits in Surrounding States Report Time Activity Reports 4
5 Cumulative Report of Refund Activity III. IV. Expense Account Processing State Vehicles-Fleet Coordinator V. Office Equipment Operation Procedures Audit Category Charts Sales and Use Tax & Admissions and Amusement Tax Alcohol and Tobacco Taxes Motor Fuel Tax Corporation Income Tax Unclaimed Property Withholding Tax I.F.T.A. Field Auditors I. Audit Alcohol and Tobacco Tax II. III. IV. Corporation Income Tax International Fuel Tax Agreement (I.F.T.A.) Motor Fuel Tax V. Sales and Use Tax VI. VII. Unclaimed Property Withholding Tax Telephone Duty Desk I. Duties II. III. Citizen Response Form Schaefer Service 5
6 Audit Processing Procedure I. Assigning the Audit II. III. IV. Perform the Audit Finalize Audit Package Review and Assess Communications I. Telephone Procedures II. III. IV. Correspondence Mailbag Expense Reports I. Meal Reimbursement Non Travel Status II. III. IV. Meal Reimbursement Travel Status Filing Expense Reports after Overnight Travel Mileage, Parking, & Tolls Reimbursement V. Expense Reports Sixty Day Policy Federal Tax Returns Case Review Board, Hearings, and Tax Court I. Case Review Board II. III. IV. Schedules Absences Hearings and Tax Court Pre-hearing Meeting with the Hearing Officer Post Audit Field Visits V. Presenting Audits to the Maryland Tax Court VI. Testifying in Tax Court 6
7 Office Policies I. Breaks II. III. IV. Lunch Time Usage Reports Flextime V. Leave without Pay VI. VII. VIII. IX. Itinerary Overtime Meetings Receipt Books X. Security XI. XII. XIII. XIV. XV. Taxpayer Records Teleworking Use of Field Offices Speaking Engagements ing Bi-Weekly Time Sheets Orientation and Training of New Employees I. Orientation II. Training Sales and Use Tax & Admissions and Amusement Tax Employees Personal Computers, Printers, and Office Equipment I. Computer Equipment Handling, Transporting, and Use II. III. IV. Security of Portable Personal Computer Equipment Computer Viruses CRT Security Violations State Vehicles 7
8 I. General Rules for Drivers of State Owned Vehicles II. III. IV. Fuel Purchases Outside of the State Fuel System Vehicle Accident Report Procedures Fleet Master Vehicle Mileage Form (VMILOO) V. State Fuel Management Network VI. VII. VIII. IX. Inspection of State Vehicles Fringe Benefit Value Withholding Taxes Refund State Vehicle Commute Charges Maintenance Log X. Temporary Use of State Vehicles XI. General Reporting Instructions Travel Overnight I. Guideline for Auditors Traveling Overnight II. Parking at BWI Airport 8
9 Audit Review Desk I. Audit Review Procedure - Assessments A. The Audit Review Desk reviews audit assessments for the following: 1. Sales and Use Tax; 2. Admissions and Amusement Tax; 3. Consolidated Assessments; 4. Boxing and Wrestling Tax; 5. Tire Fee Assessments; 6. Alcohol Tax; 7. Tobacco Tax; 8. Other Tobacco Products; 9. Unclaimed Property; 10. Withholding Tax; 11. Motor Fuel Tax; 12. Bulk Sales Tax; 13. Sales & Use Tax Managed Audits. B. Assessments for Sales and Use Tax, Admissions and Amusement Tax, Consolidated Audits, Boxing and Wrestling Tax, and Tire Fee Audits are reviewed as follows: 1. Verify that all of the appropriate forms are completed correctly and attached, as applicable. a. Request for Assignment form (COT/ST 258) b. General Audit Outline (stapled to the Request for Assignment form) c. Assignment Change Form (stapled to the Request for Assignment form) d. General Taxpayer Records Questionnaire e. Withholding Tax Questionnaire or Withholding Tax Field Audit Review f. Manager s Audit Review Form (75/150 hour report) 9
10 g. File Maintenance Form (COT/ST 703) (for changes to M37A printout) h. Change Account Form (COT/RAD 114) (for changes to A45A printout) i. Change Account Form (for changes to A & A printout) j. Delinquent Return Form & Copy (for delinquent returns assessed) k. Admissions & Amusement Tax Report (Original) l. Admissions & Amusement Tax Distribution Adjustments Form (if necessary) m. Backup Copy of Computer Disk (unnecessary for nonassessments) 2. Verify calculations and information is correct on all forms and schedules: a. Licensee Name Trade name and corporation name must agree on all printouts, Field Audit Report, and Business Information Report. (If changes were necessary a File Maintenance form must be included with the audit package.) The partnership wording must be correct. (1) Limited Partnership Widget Enterprises, a limited partnership, and John Jones, General Partner, T/A The Old Corner Pub, jointly and severally. (2) Regular Partnership Widget Enterprises, and John Jones and Tom Smith, co-partners, T/A The Old Corner Pub, jointly and severally. (3) Limited Liability Corporation No special wording for Limited Liability Corporation. Widget Enterprises LLC T/A The Old Corner Pub b. Address Must agree on all printouts, Field Audit Report, and Business Information Report. (If changes were necessary a file maintenance form must be included with the audit package.) c. Central Registration Number Verify central registration number on printouts is the same number used on the Field Audit Report. d. Federal Identification Number Verify that the federal identification number on the printouts, Business Information Report and Audit Report match. e. Assessment Amount Verify that the assessment amount on the Field Audit Report and the Audit Summary or Recap are in agreement. f. Worksheet Formulas Verify all worksheet formulas for correct calculations. g. Computer Worksheet Format If the auditor has adjusted the format of the computerized worksheets or created new worksheets, verify that a PC coordinator has initialed the worksheet. (An error is charged only if worksheets or calculations are incorrect.) 10
11 h. Carry-over Verify that totals are carried-over correctly from one worksheet to another. Verify amounts from A45A printout to worksheets are correct. i. Calculator Tapes Verify that all handwritten worksheets and exhibits have two (2) calculator tapes. (1) Verify each entry to the calculator tape. (2) Verify total on each page to the total on the calculator tape. j. Audit Dates & Assessed Dates: (1) Check the beginning and ending filing schedules from the printouts and the A45A F9 for the correct audit period. (2) Check each worksheet for beginning and ending dates for assessed period. (3) Verify dates listed on worksheets do not exceed the assessed period date. (4) Offset Credit Dates must be within audit period, but do not have to be within assessed period. k. Manager s Audit Review (75/150) (1) General Audit Groups If audit hours exceed 75, a completed form must be attached. (2) Complex Audit Groups If audit hours exceed 150, a completed form must be attached. l. File Maintenance Form (COT/ST 703) Required to change information on the M37A system: (1) Trade Name (2) Corporation Name (3) Address (4) Mailing Address (5) Phone Number (6) County Code (7) Federal Identification Number (8) Social Security Number m. Change Account Form (COT/ST 114) Required to change information or reactivate an account in the A45A system: (1) County Code (2) Industry Code (3) Filing Schedule (4) Account Status n. Assignment Change Form (ST265) Required to change information in the A45S system. (1) Transfer audit from auditor/supervisor to another auditor/supervisor; (2) Account Name (3) Account Number (4) Industry Code (5) Filing Schedule (6) Account Status o. Verify the pink copy of the Request for Assignment form is attached: 11
12 (1) Verify the Audit Results section information agrees with the Field Audit Report. (2) Verify that all areas of the Audit Results section have been completed: Supervisor Number Auditor Number Classification Points Difficulty points (if applicable) Audit Hours Assessment Amount Offset Credit Net Amount Audit Period p. Industry Code/Activity Code(s) Verify industry code and/or on the printouts is the same code (s) used on the Field Audit Report. (If changes were necessary a Change Account form should be included with the audit package.) q. Extension of Limitations (1) Determine if an Extension of Limitations Agreement is necessary and if so, has it been included? (2) Verify the audit period and due date. r. Signatures Verify Field Audit Report has the auditor s signature, supervisor s signature, and manager s signature. The Assistant Chief Auditor and/or the Chief Auditor must sign high dollar assessments. (See High Dollar Assessment list) s. A & A Tax Return Original in audit package, copy on top. t. A & A Tax Questionnaire Included in audit package. u. Printouts Are all necessary printouts attached? (1) Current M37A printout mandatory for all dept. 1 audits. (2) Sales & Use tax history printout (A45A) for the audit period. (3) File maintenance audit trail (A45A F9) mandatory for sales and use tax audits. (4) A & A history printout (A81A) for the audit period. (5) Tire Fee history printout (A65A) for the audit period. v. Withholding Tax Questionnaire or *Withholding Tax Field Audit Review Verify questionnaire was completed and has the F208 printout attached. *Must have Maryland Withholding Tax Reconciliation and F208 printouts attached. w. General Taxpayer Records Form Verify form is attached and completed. x. Capital Assets Projection Form Verify form is attached and completed. 3. If errors are found: a. Make a list of the items and return audit package to the supervisor or the manager for corrections. 12
13 b. When the audit package is returned with corrections, verify that all the corrections were made. c. Complete the error checklist and note in the comment section of the checklist: (1) Errors Referred: Name of Person to whom the audit package was returned. (2) Corrected By: Name of Person who made the corrections. 4. Completed Audit Review Initial and date the Field Audit Report. 5. Place papers from top of audit package in bin for distribution. 6. Post to the Assessment Log and assign case number. a. Write the case number on the audit report, the pink copy of the Request for Assignment form, and the error checklist. b. Case numbers are designated by letter and fiscal year followed by the number: (1) Sales and Use Tax S ; (2) Admissions and Amusement Tax A ; (3) Consolidated Audits C ; (4) Boxing & Wrestling Tax B ; and (5) Tire Fee T Record error checklist sheet on Monthly Error Report and Monthly Auditors Error Report. 6. Check Statement of Account (XPRI System): a. Total all amounts due and if credit, write Assessment Notice & Penalty and Interest Penalty and interest worksheet, Notice of Assessment, and the envelope are prepared by the clerical section and verified by the Audit Review Desk. 8. Distribute assessments and penalty and interest worksheets. C. Assessments for Alcohol Tax, Tobacco Tax, and Other Tobacco Products are reviewed as follows: 1. Verify that all the appropriate forms are completed correctly and attach, as applicable. a. Request for Assignment form (COT/ST 258) b. Assignment Change form (stapled to the Request for Assignment form) c. General Taxpayer Records Questionnaire d. Withholding Tax Questionnaire or Withholding Tax Field Audit Review 2. Verify calculations and information is correct on all forms and schedules: 13
14 a. Using the Alcohol and Tobacco Tax License List verify the accuracy of the following: (1) The correct licensee is being assessed. (2) The address is correct. (3) The license number is correct. b. Verify that the period assessed on the Field Audit Report agrees with workpapers and the Audit Comments. c. Verify the assessment amount on the Field Audit Report d. Verify calculations tapes are attached and that tapes agree with the workpapers, if applicable. e. Alcohol Audits Only Verify 14 ATTD form is attached. f. Tobacco Audits Only Verify Request for Cigarette Tax Purchases and Credit is attached. g. Verify the Withholding Tax Questionnaire or * Withholding Tax Field Audit Review is attached, completed and accompanied by F208 printouts. * Must have the Maryland Withholding Tax Reconciliation and F208 printouts. h. Signatures Verify that the auditor, supervisor, and manager have signed the Field Audit Report : (1) The Assistant Chief Auditor signs all assessments. (2) The Chief Auditor signs all assessments over $10, If errors are found: a. When errors are found, make a list of the items and return audit package to the supervisor or the manager for corrections. b. When the audit package is returned with corrections, verify that all the corrections were made. c. Complete the error checklist and note in the comment section of the checklist: (1) Errors Referred: Name of Person to whom the audit package was returned. (2) Corrected By: Name of Person who made the corrections. 4. Completed Audit Review - Initial and date reviewed Field Audit Report. 5. Place papers from top of audit package in bin for distribution. 6. Post to Assessment Log and assign case number: a. Write the case number on the audit report, the pink copy of the Request for Assignment form, and the error checklist. b. Case numbers are designated by letter and fiscal year followed by the number: (1) Alcohol Tax Assessments AL (2) Tobacco Tax Assessments TO (3) Other Tobacco Products Assessments OTP Record assessments on Monthly Auditors Error Report. 14
15 8. Check Statement of Account (XPRI system): a. Total of amounts due, if credit write The interest worksheet, Notice of Assessment, and the envelope for mailing are prepared by the clerical section and verified by the Audit Review Desk. Penalty is not assessed on Alcohol or Tobacco tax audits. 10. Distribute assessments and interest worksheets. D. Assessments for Unclaimed Property are reviewed as follows: 1. Verify that all of the appropriate forms are completed correctly and attached, as applicable: a. Request for Assignment form (COT/ST 258) b. Assignment Change Form (stapled to Request for Assignment form. c. General Taxpayer Records Questionnaire d. Withholding Questionnaire or Withholding Tax Field Audit Review form e. Manager s Audit Review form f. File Maintenance form g. Change Account form h. Backup Copy of Computer Disk (unnecessary for nonassessments) 2. Verify calculations and information is correct on all forms and schedules: a. Licensee Name Trade name and corporation name must agree on all printouts, Field Audit Report, and Business Information Report. b. Address Must agree on all printouts, Field Audit Report, and Business Information Report. (If changes were necessary a file maintenance form must be included with the audit package.) c. Holder Number Must agree to M37A system printout. d. Federal Identification Number Verify number is the same on all printouts and Field Audit Report. e. Assessment Amount Verify assessed amount reported on the Field Audit Report agrees with the Audit Summary or Recap and the Request for Assignment form. f. Computer Worksheets - Verify that computer schedules recalculate correctly. g. Period Assessed Verify period assessed is correct. h. Signatures Verify auditor, supervisor, and manager has signed the audit report. (1) The Chief Auditor must sign assessments over $50,000. i. Printouts Verify M37A printout has been attached. 3. If errors are found: 15
16 a. When errors are found, make a list of the items and return audit package to the supervisor or the manager for corrections. b. When the audit package is returned with corrections, verify that all the corrections were made. c. Complete the error checklist and note in the comment section of the checklist: (1) Errors Referred: Name of Person to whom the package was returned. (2) Corrected By: Name of Person who made the corrections. 4. Completed Audit Review Initial and date Field Audit Report. 5. Place papers from top of audit package in bin for distribution. 6. Record assessments on Monthly Auditors Error Report. 7. Post to Assessment Log and assign case number. a. Write case number on Field Audit Report, Error Checklist, and pink copy of Request for Assignment. 8. Check Statement of Account (XPRI system): a. Total of amounts due, if credit write Interest is not assessed. 10. Penalty worksheet and assessment notice are prepared by the designated clerical section personnel and reviewed by the Audit Review Desk. 11. Distribute assessment notices and penalty worksheets. E. Assessments for Withholding Tax are reviewed as follows: 1. Verify that all appropriate forms are completed correctly and attached, as applicable: a. Request for Assignment form (COT/ST 258) b. Assignment Change Form (stapled to the Request for Assignment form) c. General Taxpayer Records Questionnaire d. Manager s Audit Review Form (75/150 hour report) e. File Maintenance Form f. Change Account Form g. Backup Copy of Computer Disk 2. Verify calculations and information is correct on all forms and schedules: 16
17 a. Licensee Name Trade name and corporation name must agree on all printouts, Field Audit Report, and Business Information Report. b. Address Must agree on all printouts, Field Audit Report, and Business Information Report. a. Central Registration Number Verify central registration number on printouts is the same number used on the Field Audit Report. b. Federal Identification Number Verify the federal identification number on the printouts and Business Information Report match. f. Extension of Limitations: (1) Determine if an Extension of Limitations Agreement is necessary and if so, has it been included? (2) Verify audit period and due date. g. Assessment Amount Verify that the assessment amount on the Field Audit Report, the Audit Summary or Recap., and the Request for Assignment form agree. h. Computer Schedules Verify that computer schedules are calculated correctly. i. Assessed Period Verify period assessed is correct j. Signature Verify auditor, supervisor, manager, and Chief Auditor have signed the audit report. k. Printouts Verify current M37A printouts are attached. 3. If errors are found: a. When errors are found, make a list of the items and return audit package to the supervisor or the manager for corrections. b. When the audit package is returned with corrections, verify that all the corrections were made. c. Complete the error checklist and note in the comment section of the checklist: (1) Errors Referred: Name of Person to whom the audit package was returned. (2) Corrected By: name of Person who made the corrections. 4. Completed Audit Review Initial and date Field Audit Report. 5. Place papers from top of audit package in bin for distribution. 6. Record assessment on Monthly Error Report and Monthly Auditors Error Report. 7. Record in Assessment Log and assign case number. a. Record case number on Field Audit Report, Request for Assignment form and Error Checklist. b. Case numbers are designated by letter and fiscal year followed by the number - WH
18 8. Access INTC system for calculation of interest. See Examples of Interest Calculation for Withholding Tax. 9. Penalty and interest worksheet, Notice of Assessment, and envelope are prepared by the clerical section and reviewed by the Audit Review Desk. 10 Distribute Notice of Assessment, penalty and interest worksheet, and INTC worksheets. 11. Verification of Assessment Posting a. Fifteen (15) days following the date of the assessment review SMART system to verify that the assessment was posted. b. Access SMART system using F208: (1) On the Entity ID line enter 0001 followed by the federal identification number (2) Press F11 on keyboard this brings up the Period Summary List (3) At the bottom left of screen is the Next Function inquiry enter the line number of the assessment from the Period Summary List. This brings up the screen Period Summary Detail. (4) Press F5 for the Assessment List. (5) Print a copy of the Assessment List for each year assessed and attach to the file copy of the notice of assessment. 18
19 Examples of Interest Computations for Withholding Tax Assessments Full year tax deficiency being posting to June of that same year. Interest to be calculated effective the first day of the second month after the posting month: Example: Tax Deficiency January thru December Posting month June Interest start date August 1 st Partial year tax deficiency is to be posted at the mid-point month of that period. Example 1: Tax Deficiency January thru August Posting month April Interest start date May 16 th Example 2: Tax Deficiency May thru December Posting August Interest start date September 16 th If partial year is an odd number of months, round up the number of months to determine the posting month. Example 1: Tax Deficiency January thru July Posting month April Interest start date May 16 th Example 2: Tax Deficiency June thru December Posting month September Interest start date November 1 st Single month deficiency to be posted to that month: Example: Tax Deficiency January only Posting month January Interest start date February 16 th The ending date for all interest computations will be 30 days from the date of the Notice of Assessment. 19
20 Interest Computation for Quarterly Filing Schedules Tax Deficiency January thru March January thru June Posting month March March Interest start date May 1 st May 1 st Tax Deficiency January thru September January thru December Posting month June June Interest start date August 1 st August 1 st Tax Deficiency April thru June April thru Sept. April thru Dec. Posting month June June September Interest start date August 1 st August 1 st November 1 st Tax Deficiency July thru September July thru December Posting month September September Interest start date November 1 st November 1 st Tax Deficiency Posting month Interest start date October thru December December February 1 st The ending date for all interest computations will be 30 days from the date of the Notice of Assessment. 20
21 Withholding Tax Due Dates & Interest Start Dates Interest Month Due Date Due Date January February 15 February 16 February March 15 March 16 March & First Qtr. April 30 May 1 April May 15 May 16 May June 15 June 16 June & Second Qtr. July 31 August 1 July August 15 August 16 August September 15 September 16 Sept. & Third Qtr. October 31 November 1 October November 15 November 16 November December 15 December 16 December & Fourth Qtr. January 31 February 1 21
22 F. Assessments for Motor Fuel Tax are reviewed as follows: 1. Verify calculations and information is correct on all forms and schedules: a. Verify the pink copy of the Request for Assignment form is attached: (1) Verify that all-applicable areas of the Audit Results section have been completed and agree with the Audit Report. b. Licensee Name Trade name and corporation name must agree on DDMC printout and Audit Report. c. Address Must agree on printout and Audit Report. d. License Number Verify license number on DDMC printout agrees with number on and Audit Report. e. Federal Identification Number Verify federal identification number on DDMC printout agrees with number used on Audit Report. f. Audit Report Verify audit report has been completed and signed by auditor. g. Recap Verify tax due calculations on the Recap. h. Interest Schedules Verify interest schedule has been completed and figures agree the Audit Report. i. Printouts Verify the DDMC gas tax printout is attached. j. Withholding Tax Questionnaire Verify withholding tax questionnaire has been completed and is attached. k. General Taxpayer Records form Verify form has been completed and attached. 2. If errors are found: a. Make a list of the items and return audit package to the supervisor or the manager for corrections. b. When the audit package is returned with corrections, verify that all the corrections were made. c. Complete the error checklist and note in the comment section of the checklist: (1) Errors Referred: Name of Person to whom the audit package was returned. (2) Corrected By: Name of Person who made the corrections. 3. Completed Audit Review Initial and date Audit Report. 4. Place papers from top of audit package in bottom bin for distribution. 5. Record assessments on Monthly Error Report and Monthly Auditors Error Report. 6. Post to Assessment Log and assign case number: 22
23 a. Write the case number on the audit report, the pink copy of the Request for Assignment form, and the error checklist. b. Case numbers are designated by letter and fiscal year followed by the number: Case number MF Obtain Statement of Account from computer printout (DDMC) if applicable. 8. Notice of Assessment and envelope are prepared by the clerical section and reviewed by the Audit Review Desk. 9. Distribute assessment notices. G. Assessments for Bulk Sales are reviewed as follows: 1. Verify that calculations and information on all forms and schedules are correct: a. Licensee Name - Trade name and corporation name must agree on all print-outs and Field Audit Report. The partnership wording must be correct. (1) Limited Partnership Widget Enterprises, a limited partnership, and John Jones, General Partner, T/A The Old Corner Pub, jointly and severally. (2) Regular Partnership Widget Enterprises, and John Jones and Tom Smith, co-partners, T/A The Old Corner Pub, jointly and severally. (3) Limited Liability Corporation No special wording for Limited Liability Corporation. Widget Enterprises LLC T/A The Old Corner Pub b. Address - Must agree on all print-outs, and Field Audit Report. c. Central Registration Number Verify central registration number on printouts is the same number used on the Field Audit Report. a. Federal Identification Number Verify that federal identification number on the printouts and Audit Report match. b. Assessed Period Verify assessed period is in statute. c. Schedules Verify all schedules are calculated correctly and figures agree with Audit Report. d. Signatures Verify Audit Report has been signed and dated. 2. The error checklist is not completed for bulk sales assessments. 3. Enter bulk sale on Monthly Error Report only. 4. Post to Assessment Log and assign case number. a. Write case number on the audit report. 5. Check Statement of Account (XPRI system): 23
24 a. Total of amounts due, if credit write Penalty and Interest Penalty and interest worksheet, Notice of Assessment, and envelope are prepared by designated clerical section personnel and reviewed by the Audit Review Desk. 7. Distribute copies of penalty and interest worksheet and assessment notice. 8. Post assessment to A45A system (audit indicator A ). Post assessment to A45L system (see A45L-Assessment) H. Assessments for Special Events are one-time events. These audits may be either consolidated or admissions & amusement tax only. They are reviewed as follows: 1. Verify that calculations and information on all forms and schedules are correct. a. License Name Trade name and corporation name must agree on all printouts and Field Audit Report. The partnership wording must be correct. 1) Limited Partnership Widget Enterprises, a limited partnership, and John Jones, General Partner, T/A The Old Corner Pub, jointly and severally. (2) Regular Partnership Widget Enterprises, and John Jones and Tom Smith, co-partners, T/A The Old Corner Pub, jointly and severally. (3) Limited Liability Corporation No special wording for Limited Liability Corporation. Widget Enterprises LLC T/A The Old Corner Pub b. Address Must agree on all printouts and Field Audit Report. c. Central Registration Number Verify central registration number on printouts is the same number used on the Field Audit Report. d. Federal Identification Number Verify that the federal identification number on printouts is the same number used on the Field Audit Report. e. Schedules Verify all schedules are calculated correctly and figures agree with the Field Audit Report. I. Assessments for Managed Audits Sales & Use Tax are reviewed as field auditors sales and use tax audits, see B. Assessments for Sales and Use Tax 1. Post the Request for Assignment form to the A45A system (audit indicator S ) and the A45S system. 2. Interest and penalty are not assessed. 24
25 3. Managed audits receive half of the quality point value for the industry code. 4. If errors are found: a. Make a list of the items and return audit package to the supervisor or the manager for corrections. b. When the audit package is returned with corrections, verify that all the corrections were made. c. Complete the error checklist and note in the comment section of the checklist: (1) Errors Referred: Name of Person to whom the audit package was returned. (2) Corrected By: Name of Person who made the corrections. 5. Completed Audit Review Initial and date the Field Audit Report. 6. Place papers from top of audit package in bottom bin for distribution. 7. Post to Assessment Log and assign case number. a. Write case number on Field Audit Report, Error Checklist:, and pink copy of Request for Assignment form. 8. Record error checklist sheet on Monthly Error Report and Monthly Auditors Error Report. 25
26 II. Distribution of Audit Package, Penalty and Interest Worksheets, Notice of Assessments, and Miscellaneous Forms. A. Sales and Use Tax Assessments Two (2) copies of Assessment Notice and Penalty and Interest Worksheet. 1. Original Assessment Notice in envelope Mail to taxpayer. 2. Copy of Assessment Notice with original Penalty and Interest Worksheet attached to audit package Given to Hearings & Appeals section. 3. Copy of Assessment Notice with copy of Penalty and Interest Worksheet to be posted to A45L and A45A systems, then file in book. 4. Copy of Penalty and Interest Worksheet with pink Request for Assignment form Post to Assessment Log and A45S system, after posting file in Posting & Editing Complete folder. B. Consolidated Assessments, Admissions & Amusement Tax Assessments, Boxing and Wrestling Assessments, and Tire Fee Assessments Three (3) copies of Assessment Notice and Penalty and Interest Worksheet. 1. Original Assessment Notice in envelope Mail to taxpayer. 2. Copy of Assessment Notice with original Penalty and Interest Worksheets attached to audit package Given to Hearings & Appeals section. 3. Copy of Assessment Notice with copy of Penalty and Interest Worksheets Post sales & use tax to A45L & A45A system, then file in book. 4. Copy of Penalty and Interest Worksheets with pink Request for Assignment form Post to Assessment Log, and A45S after posting file in Posting & Editing Complete folder. 5. Consolidated Assessments, Admissions and Amusement Tax Assessments, and Boxing and Wrestling Tax Assessment Copy of Notice of Assessment with copy of Penalty and Interest Worksheets Admissions & Amusement tax return Send to Taxpayer Accounting, Annapolis. 7. Tire Fee Assessments Copy of the Notice of Assessment with a copy of the Penalty and Interest Worksheet Send to Taxpayer Accounting, Annapolis. C. Alcohol Tax Assessments, Tobacco Tax Assessments, and Other Tobacco Products Two copies of Notice of Assessment and of the Interest Worksheet. 26
27 1. Original Notice of Assessment Send to Taxpayer 2. Copy of Notice of Assessment with original Interest Worksheet are stapled together, then the pink copy of the Request for Assignment form and a copy of the Interest Worksheet are stapled together, both are placed on top of the audit package Send to the designated clerical section personnel. 3. Copy of Notice of Assessment with copy of Interest Worksheet File in book. D. Unclaimed Property Assessment Four (4) copies of Notice of Assessment & Penalty Worksheet. 1. Original Notice of Assessment Send to Taxpayer. 2. Copy of Notice of Assessment and original Penalty Worksheet attached to audit package Send to Hearings & Appeals section. 3. Copy of Notice of Assessment and a copy of the Penalty Worksheet Send to Unclaimed Property Audit Section Supervisor. 4. Copy of Notice of Assessment and copy of Penalty Worksheet File in book. 5. Copy of Notice of Assessment and copy of Penalty Worksheet Send to designated Unclaimed Property Manager. 6. Copy of Penalty Worksheet with pink copy of the Request for Assignment form Send to Operations Manager. E. Withholding Tax Assessments Four (4) copies of Notice of Assessment, Penalty and Interest Worksheet, and INTC Interest Printouts. 1. Original Notice of Assessment Send to Taxpayer. 2. Copy of Notice of Assessment, original Penalty and Interest Worksheet, and original INTC Interest Printouts attached to the audit package Send to Hearings and Appeals. 3. Copy of Notice of Assessment, copy of Penalty and Interest Worksheet, copy of INTC Interest Printouts Send to Taxpayer Accounting, Annapolis. 4. Copy of Notice of Assessment, copy of Penalty and Interest Worksheet and copy of INTC Interest Printouts File in book. 5. Copy of Notice of Assessment, copy of Penalty and Interest Worksheet, and copy of INTC Interest Printouts Send to designated Withholding Tax Manager. 27
28 6. Copy of Penalty and Interest Worksheet and INTC Interest Printouts with the pink copy of Request for Assignment form Send to Operations Manager. F. Motor Fuel Tax Assessments Seven (7) copies of Notice of Assessment. 1. Original Notice of Assessment in envelope Mail to taxpayer. 2. Copy of Notice of Assessment with the audit package Return to motor fuel tax supervisor. 3. Copy of Notice of Assessment with yellow copy of Schedule of Differences via courier to: Experana Largent Taxpayer Accounting Revenue Administration Division Room 301 Annapolis, MD 4. Copy of Notice of Assessment via courier to: Wyna Gilbert Revenue Accounting Revenue Administration Division Room 301 Annapolis, MD 5. Copy of Notice of Assessment via courier to: Herb Hacke Motor Fuel Tax Unit Internal Audit Section LLG Treasury Bldg. Room 317 Annapolis, MD 6. Copy of Notice of Assessment Send to Hearings & Appeals section. 7. Copy of Notice of Assessment with pink copy of the Request for Assignment form Send to Operations Manager 8. Copy of Notice of Assessment File in Book. G. Bulk Sales Tax Assessments Distribution is the same as Sales and Use Tax Assessments except there is no Request for Assignment form. H. Distribution of forms (from top of audit package) placed in bin: 1. Unclaimed Property Questionnaire To supervisor unclaimed property audit group. 2. Withholding Tax Questionnaire with printouts & Withholding Tax Field Audit Review : 28
29 3. Manager s Audit Review Form ( hour): a. Record assessment amount and number of hours on bottom of form; and b. Send to designated sales and use tax manager. 4. File Maintenance Form Send to designated contact person, Central Registration, Annapolis. 5. Change Account Form Send to designated contact person, Central Registration, Annapolis. 6. Delinquent Return Form : a. Original Top of audit package, under Penalty and Interest Worksheet. b. Copy To designated contact person, Collections section. 7. Change Account Form A & A Tax - Sent to Revenue Accounting Section, Annapolis, MD 8. A & A Tax Distribution Adjustments Form Send to Manager, Revenue Accounting, Annapolis. 9. Backup copy of Computer Disk Send to Clerical section for filing. 10. Request for Assignment, General Audit Outline, and Assignment Change forms Send to Operations Manager s office for posting to system. 11. General Taxpayer Records Form - Hold until end of month and complete General Taxpayer Records Report for Chief Auditor. 29
30 III. Audit Review Procedure Non-Assessments A. Non-Assessments for Sales and Use Tax, Admissions and Amusement Tax, Consolidated, Boxing and Wrestling Tax and Tire Fee are reviewed as follows: 1. Review audits as for assessments, explained in Section I, Audit Review Procedure Assessments. 2. Initial and date audit report in the bottom right corner. 3. Place papers from top of audit package in bottom bin for distribution. Retain the pink copy of the Request for Assignment form for posting. 4. Write tax due, if any, or 0- tax due on top right corner of pink sheet. 5. Post to Assessment Log and assign case number. a. Write case number in top right corner of both the pink copy of Request for Assignment form and on the Field Audit Report. 6. Post non-assessment on the Monthly Error Report only. Errors are not given to auditors on non-assessments. 7. Posting to computer systems: a. Sales & Use Tax audits are posted to the A45L, A45A, and A45S systems. b. Admissions & Amusement Tax, Boxing & Wrestling Fee, Tire Fee audits are posted only to the A45S system. c. Consolidate audits the sales tax portion is posted to the A45L, The sales & use tax and admissions and amusement tax is posted to the A45S system. The A45A system is posted to remove the audit indicator. 8. The Clerical section will post to the A45S, A45A, and A45L systems from the Request for Assignment form and the Audit Review Desk will edit postings. 9. Completed review: a. Sales and Use Tax audit package is sent to clerical section for filing. b. Admissions & Amusement Tax, Consolidated. Boxing & Wrestling Fee, and Tire Fee the audit package and Admissions and Amusement tax returns are sent to the Clerical section for filing and preparation of transmittal. 10. The pink copy of the Request for Assignment form is filed in the Posting/Editing Complete folder. 30
31 B. Non-Assessments for Unclaimed Property and Withholding are reviewed as follows: 1. Review audits as for assessments, explained in Section I, Audit Review Procedure Assessments. 2. Initial and date audit report in the bottom right corner. 3. Post non-assessment on the Monthly Error Report only. Errors are not given to auditors on non-assessments. 4. Post to Assessment Log and assign case number. a. Write case number on the audit report and the pink copy of the Request for Assignment form. 6. Audit Package is given to Clerical section for filing and preparation of transmittal. 7. Request for Assignment form sent to Operations Manager. 31
32 IV. Refund Audit Review Procedure Sales and Use Tax and Admissions and Amusement Tax. A. Verify that all of the appropriate forms are completed correctly and attached, as applicable. 1. Request for Assignment form (COT/258) 2. Assignment Change form (ST 265) (stapled to Request for Assignment form) 3. General Taxpayer Records Questionnaire 4. Withholding Tax Questionnaire or Withholding Tax Field Audit Review 5. Manager s Audit Review form (75/150 hour report) 6. File Maintenance form (COT/ST 703) (for changes to M37A printout) 7. Change Account form (COT/RAD 114) (for changes to A45A printout) 8. Change Account form (ST555) (for changes to A & A printout) 9. Backup Copy of Computer Disk B. Verify calculations and information is correct on all forms and schedules: 1. Licensee Name - Trade name and corporation name must agree on all print-outs, Field Audit Report, and Business Information Report. 2. Address Must agree on all print-outs, Field Audit Report, and Business Information Report. 3. Central Registration Number Verify central registration number on printouts is the same number used on the Field Audit Report. 4. Federal Identification Number Verify the number used is the same on the printouts, Field Audit Report, and Business Information Report. 5. Verify the original amount, reduction amount, and approved amount agree on the Field Audit Report and the Audit Summary or Recap. 6. Calculations Verify all formulas for correct calculations. 32
33 7. Worksheets Verify that the PC coordinators initialed computer format changes or custom worksheets. If taxpayer s worksheets were used in the refund, these must have been reviewed and initialed by a PC coordinator. 8. Totals Verify that total amounts carried from one worksheet to another match. 9. Calculator tapes - Verify that all handwritten worksheets and exhibits have two (2) calculator tapes. a. Verify each entry to the calculator tape. b. Verify total on each page to the total on the calculator tape. 10. Refund Dates: a. Check each worksheet for beginning and ending dates for refund audit period. b. Verify dates listed on worksheets do not exceed refund audit period date. 11. Manager s Audit Review (75/150) a. General Audit Groups If audit hours exceed 75, a completed form must be attached. b. Complex Audit Groups If audit hours exceed 150, a completed form must be attached. 12. File Maintenance Form (COT/ST 703) Required to change information on M37A system. 13. Change Account Form (COT/ST 114) Required to change information or reactivate an account in the A45A system. 14. Verify the pink copy of the Request for Assignment form is attached: a. Verify the Amount Approved agrees with the Field Audit Report. b. Verify that all areas of the Audit Results section have been completed. 15. Industry Code/Activity Code(s) - Verify industry code and/or activity code on the printouts is the same code(s) used on the Field Audit Report. (If changes were necessary a Change Account form should be included with the audit package.) 16. Extension of Limitations a. Determine if an Extension of Limitations Agreement is necessary and if so, has it been included? b. Verify the refund period and due date. 33
34 17. Signatures Verify Field Audit Report has the auditor s signature, supervisor s signature, and manager s signature. The Assistant Chief Auditor and/or the Chief Auditor must sign high dollar refunds. 18. Printouts Are all necessary printouts attached? a. Current M37A printout mandatory for all dept. 1 audits. b. Sales & Use tax history printout (A45A) for the audit period. c. File maintenance audit trail (A45A F9) mandatory for sales and use tax audits. d. A & A history printout (A81A) for the audit period. 19. Withholding Tax Questionnaire or *Withholding Tax Field Audit Review Verify questionnaire was completed and has the F208 printouts attached. *Must have Maryland Withholding Tax Reconciliation and F208 printouts attached. 20. General Taxpayer Records Form Verify form is attached and completed. 21. Errors Found: a. When errors are found, make a list of the items and return audit package to the auditor or the auditor s supervisor for corrections. b. When the audit package is returned with corrections, verify that all the corrections were made c. Complete the error checklist and fill in the comment section of the checklist. 22. Completed Audit Review Initial and date Field Audit Report. C. Distribution 1. Reviewed refund audits are given to the refund supervisor. 2. The pink copy of the Request for Assignment is posted to A45A system then filed in Posting/Editing Complete file. 34
35 V. Posting Audit Information A. A45S system is the Field Audit Section s internal tracking system for audits. 1. Information is posted to this system from the Request for Assignment form: a. The white copy is used to post the audit assignment information; and b. The pink copy is used to post the audit assessment or nonassessment information. 2. Transfer sheets (Change Account Forms) are posted to track changes in assigned audits. 3. The Clerical section and the Audit Review Desk complete posting and editing. 4. Posting assignments to the A45S system (white copy of the Request for Assignment form): a. Sign on the CICS system as usual. b. Type A45S and press the Enter key. c. Tab to the Assignment Number heading and key in that number. d. Type A in the Task for Add and press the Enter key. e. F2 for Request for Assignment. f. Number will be highlighted in red this indicates system is ready for posting. g. Enter the Assignment Date (always first day of month). h. Tab to Auditor type in last name first and the first initial of the first name. i. Tab to No. type in auditor s number. j. Tab to Supervisor type in last name first and the first initial of the first name. k. Tab to No. type in supervisor number. l. Tab down to Taxpayer and type in the trade name (no punctuation). m. Tab to County Code and type the county code. n. Tab to CR# and type in the central registration number. o. Tab to Industry Code (S) and/or (A) Activity Code and type in the appropriate number. p. Tab to o. Tab to Audit Type and type in the appropriate audit code: (S) for sales and use tax, (A) for admissions and amusement tax, and (C) for consolidated. p. Tab to Account Status (S) is for sales tax and (A) is for admissions and amusement tax. Type O next to appropriate tax. Consolidated audits type O after both the (S) and the (A). 35
36 q. After all information has been posted press the Enter key. System will review information and if errors were noted, screen will indicate. If errors were noted simply go to the highlighted area and correct. If no errors, press Enter again. r. Sign and date white copy of the Request for Assignment on the bottom right corner. 5. Editing the A45S system (white copy of the Request for Assignment form): a. Sign on the CICS system as usual. b. Type A45S and press the Enter key. c. Tab to the Assignment No. and type in the number. d. Type an I in the Task for inquiry. e. Press the F2 key. f. Verify information. g. Give any corrections necessary to clerical section. h. Sign and date white copy of Request for Assignment form in bottom right. i. The white copy of the Request for Assignment form is filed in Posting/Editing Complete file. 6. Posting audit results to A45S system (pink copy of the Request for Assignment form): a. Sign on the CICS system as usual. b. Type A45S and press the Enter key. c. Tab to the Assignment Number heading and key in that number. B. A45A (audit indicator) system updates the status of sales and use tax audits, i.e. Selected, or Assessed. 1. Information is posted to this system from the Request for Assignment form (white copy), Request for Assignment form (pink copy), and the Notice of Assessment. 2. The Clerical section and the Audit Review Desk complete posting and verification. 3. Posting to the A45A system: a. Sign on the CICS system as usual. b. Type A45A and press the Enter key. c. Type in the central registration number and press the PF1 key. d. Press the Enter key. e. Type CU and press the Enter key. f. Tab twice and type in letter A. (1) Note: If audit indicator is an H, do not change. 36
37 4. A45L system is used to post the sales and use tax assessments and nonassessments to the taxpayer s central registration number. 5. The Audit Review Desk posts information from the Notice of Assessment for assessments and from the pink copy of the Request for Assignment form for non-assessments. 6. After the clerical section verifies postings, assessments with offset credit are given to the Refund Supervisor to journal the offset credit. a. When journal is prepared and received from Refund Supervisor attach copy to the Assessment Notice ; b. On the next day edit journal posted to account; and c. Sign and Date bottom of Assessment Notice. 7. Posting information to the A45L system: a. Sign on the CICS system as usual. b. Type A45L and press the Enter key. c. Tab to the CR#, type in the CR#, and press the Enter key. d. Use the Penalty and Interest statement to enter information. Tab to each section on the screen, do not hit enter until you have verified information. Verify information using the Notice of Assessment. e. Note: On offset credit-add the tax (before applying offset), interest, and penalty, and that total will go into the system. 8. Editing information posted on the A45L system: a. Sign on the CICS system as usual. b. Type A45A and press the Enter key. c. Type the CR# and hit the PF8 key. d. Review postings verify all amounts for accuracy. 9. After posting and editing the A45L system, mark bottom left corner of the Assessment Notice A45L and initial and date and for nonassessments mark the bottom left corner of the pink copy of the Request for Assignment form. 10. After posting the pink copy of the Request for Assignment forms to both the A45A and A45L systems they should be forwarded to the clerical section for posting to the A45S system. C. INTC System Withholding Tax Assessments 1. The INTC system is the income tax interest calculation system. It is used to calculate the interest on withholding tax assessments. 2. To access the system, sign on the CICS system as usual. Type INTC and press the Enter key. 37
38 3. In the Amount column type the tax due for a particular tax year, including the two zero s for the cents. 4. The starting date is February 1 using the year following the tax year you are entering. The ending date is the last day of the current month. 38
39 VI. Reports All reports prepared by the Audit Review Desk are kept on a fiscal year basis. A. Assessment Log The assessment log assigns the case number and tracks the cases reviewed. Reconciled to the computer report A45814 received monthly from Annapolis. B. Cumulative Error Report Summary Prepared monthly from the audit error checklist. C. Summary of Auditor s Errors Prepared monthly from the audit error checklist for sales and use tax, admissions and amusement tax, consolidated, boxing and wrestling tax, tire fee, and refund audits. D. Audits Available by Supervisor for the Period Ending Prepared monthly to monitor the Audit Program for sales and use tax and admissions and amusement tax by industry code and category. Report is segmented by supervisor and lists: 1. Number of audits planned; 2. Number of audits issued; and 3. Number of audits available. E. Audit Program Analysis Prepared monthly to monitor the percentage of the Audit Program completed for sales and use tax and admissions and amusement tax by category. Report is segmented by: Master (total number of audits planned for program), Complex Audit Group, and Individual supervisor for the regular audit group and lists for each: 1. Number of audits planned; 2. Number of audits completed; and 3. Percentage of audit program completed. F. Routine Call / Complaint Register Prepared monthly for sales and use tax, withholding tax, and unclaimed property. Register keeps track of calls by: 1. Date; 2. Business Entity; 3. Street Address; 4. City Location; 5. Type; 39
40 a. P Phone Call; b. L Letter; c. V Visit; d. RC Routine Call; 6. Results; a. NFA No further action; b. C Routine Call complete; c. Void Routine Call voided; d. RC Routine Call assigned; e. AUD Audit Assigned; 7. Supervisor; and 8. Auditor. Return to Table of 40
41 Clerical Procedures I. Incoming Mail A. Unless marked personal or confidential, the clerical staff will open all mail. B. Mail received from taxpayers will be date stamped and recorded in the mail log on a daily basis. C. Mail received from the audit staff or mail categorized as interoffice does not have to be date stamped or recorded. D. Mail received from other state agencies will be handled as mail from taxpayers. 1. Attach the envelope to the back of all correspondence. 41
42 II. Mail Log A. The mail log will contain the following information: 1. Date (day, month, & year) the mail was received and stamped. 2. Addressee 3. Addressor 4. A brief description of what was received, i.e., letter, extension agreement, projection agreement, etc. 5. See Procedures for Disposition of Incoming Checks 42
43 III. Procedures for Disposition of Incoming Checks A. Whenever a check is received, whether remitted by mail or hand delivered by a taxpayer, the check must be immediately restrictively endorsed and posted to the Accounting Section check log. B. Prior to any information being posted to the check log, you are required to enter both your network logon ID and password. 1. Once the check log has been accessed seven (7) options are displayed on the first screen. Most of these options are only accessible by the Accounting Section, the option you need is Open Data Entry Screen. To open this screen, click on the box to the left of the title Open Data Entry Screen. a. On the data entry screen there are eight (8) fields available to enter information regarding the check received. None of the eight (8) fields are required data entry. If you are completing a field with a dropdown box, you must choose from one of the selections available. b. Once you have entered all the information about the check you can close the screen by clicking on the X located in the top right of the window. If you have additional checks to enter you need to click on Add New Record. c. To ensure timely processing of all checks, please forward them to the Accounting Section immediately. d. Problems, questions, or concerns regarding the check log procedure should be addressed to the Manager of the Accounting Section. 43
44 IV. Refunds A. Refunds are separated into two groups: 1. New sales and use tax claims; 2. Resubmitted sales and use tax claims, admissions and amusement tax claims, and correspondence; 3. Refunds by Fax; and 4. Tire Recycling fee claims. B. New Claims: 1. Sort claims alphabetically; 2. Stamp claims with the date and the claim number; C. Refund Log a. Stamp the date in a clear area in approximately the middle of the right side of the form; and b. Stamp the claim number on the lower left corner on the line provided. 1. The A45A screen should be printed for each account. 2. New sales and use tax claims, record the following information in the computer file RCLAIM : D. Resubmitted Claims: a. Date; b. Claim Number; c. Owner (if none leave blank); d. Trade Name; e. City, State, Zip Code; f. County Code; g. Central Registration Account Number; h. Social Security Number or Federal Identification Number; and i. Amount Requested. j. Claims submitted by a Consulting Firm, enter the name under the column titled Miscellaneous. 1. Resubmitted claims, admissions and amusement tax, and correspondence are entered in the Mail Log, as follows: a. The date; 44
45 b. The individual or company name (trade name); and c. Check the column that identifies the type of claim received. E. Deliver the refund mail to the Refund Supervisor, as follows: 1. Separate the mail; put the new claims, with the A45A history printouts, on the bottom of the stack, place resubmitted claims and all other correspondence on the top. 2. Place the Mail Log on top of the mail and put in the incoming tray on the Refund Supervisor s Desk. 3. Refunds by Fax and Tire Recycling Fee claims are also put in the incoming tray. 45
46 V. Refund Transmittals A. The Refund Supervisor will provide claims with a cover sheet, which contains the totals you will need for the transmittal form. B. There are four types of refund transmittals: 1. Sales and Use tax; 2. Admissions and Amusement tax; 3. Refunds by Fax; and 4. Tire Recycling fee. C. Each transmittal is typed basically the same, the only difference is the column titled Jurisdiction : 1. Admissions and Amusement tax Enter the county name; and 2. Sales and Use tax, Refunds by Fax, and Tire Recycling fee Enter the county code. D. Each transmittal will contain the following information: 1. Claim # 2. Name and address 3. Jurisdiction 4. Account number with the federal identification number listed below. 5. Amount approved 6. Amount of interest, if applicable. 7. Amount of liability, if applicable. 8. Amount paid. E. Type the totals from the cover sheet received from the Refund Supervisor, at the bottom of the appropriate columns. 1. Line space four (4) lines down from the last entry; 2. Type the word Total in the Account Number column; 3. Enter the totals in the appropriate columns; 46
47 4. Border the totals with: Field Audit Section a. A solid line above each total; and b. A double line beneath each total. F. Return the completed transmittal and claims to the Refund Supervisor for review and further processing. 47
48 VI. Preparation of Penalty and Interest Worksheet A. Penalty and Interest worksheets are prepared for each of the following: 1. Admissions and Amusement tax; 2. Alcohol tax (will not include penalty); 3. Boxing and Wrestling tax; 4. Consolidated Audits; 5. Sales and Use tax; 6. Tire Fee; 7. Tobacco tax (will not include penalty); and 8. Withholding tax. B. The penalty and interest worksheet is prepared on the PC using the appropriate penalty and interest worksheet file. Insert the following information on the worksheet using the Field Auditor s Report. 1. Name, Address, and Mailing Address Must match the information from the Field Auditor s Report exactly. 2. Central Registration Number 3. Computation Date Use the current day s date. 4. Assessment Type 5. Audit Period, Assessment Period 6. Tax Assessed 7. Offset Credit 8. Case Number a. Alcohol tax and Tobacco tax use the license number. b. Withholding tax, use the federal identification number. 9. Auditor Name 10. Auditor Number 11. Supervisor Number 48
49 12. Hours C. Initial the Penalty and Interest worksheet (upper right corner) and give to the Audit Review Desk to verify. 49
50 VII. Prepare Notice of Assessment file. A. The clerical section prepares the Notice of Assessment file on the PC for the following: 1. Admissions and Amusement tax; 2. Alcohol tax; 3. Boxing and Wrestling tax; 4. Consolidated assessments; 5. Motor Fuel tax; 6. Sales and Use tax; 7. Tire Fee; 8. Tobacco tax; 9. Unclaimed Property; and 10. Withholding tax. B. The following information is entered in the specified Assessment Notice File on the PC. 1. Name, Address, and Mailing Address Must match exactly the information from the audit report. 2. Assessment Date Must be the date that the Assessment Notice must be mailed. 3. Registration Number Central Registration number from the audit report, except: a. Unclaimed Property No central registration number, the Holder number is used. b. Motor Fuel Tax No central registration number, the Motor Fuel Tax account number is used. 4. Federal Identification Number Taken from the audit report, except: a. Alcohol Tax Use the License number. b. Tobacco Tax Use the License number. 5. Case Number From the audit report. 50
51 6. Tax Assessed From the penalty and interest worksheet and must match the audit report. 7. Offset Credit (if applicable) From the penalty and interest worksheet and must match the audit report. 8. Interest, Penalty, Total From the penalty and interest worksheet. 9. Period Audited and Period Assessed From the penalty and interest worksheet. 10. Statement of Account (if applicable) Information noted on post it note, attached to audit, by the Audit Review Desk. C. Initial Assessment Notice in the upper right corner upon completion. D. Type the envelope, include the following: 1. Corporate Name; 2. Trade Name; 3. Address Use mailing address, if applicable. 4. For a limited partnership, use the trade name only. E. Return package with the Assessment Notice and envelope to the Audit Review Desk for verification. 51
52 VIII. Non-Assessment Processing A. Memorandums are prepared for non-assessments for the following: 1. Admissions and Amusement Tax; 2. Consolidated Tax Audits; 3. Unclaimed Property; and 4. Withholding Tax. B. Each memorandum will contain the following: 1. Central Registration Number; 2. Name; 3. Assessment Date; 4. Assessment Number; 5. Supervisor Number; 6. Auditor Number; 7. Audit Hours; and 8. Audit Period. D. Memorandums are sent to the following: 1. Admissions and Amusement tax Revenue Accounting; 2. Consolidated Tax Revenue Accounting; 3. Unclaimed Property Supervisor Unclaimed Property Section; and 4. Withholding tax Revenue Administration Center, Taxpayer Accounting Section. D. Copies of the memorandum are distributed as follows: 1. Admissions and Amusement tax Operations Manager and Memo book. 2. Consolidated tax Operations Manager and Memo book. 52
53 3. Unclaimed Property Operations Manager, Supervisor Unclaimed Property Audit Section, and Memo book. 4. Withholding tax Operations Manager and Memo book. 53
54 IX. Biweekly Reports The biweekly report information is entered into an Access database. The database allows the user to reconfigure the data to produce numerous reports more easily. Some of the benefits of using access over an excel data sheet is once the formats are set you cannot accidentally remove the formatting or delete records. A. To access the database, click on the icon on your windows screen Shortcut to Biweekly Reports. 1. The database will open to the switchboard form BIWEEKLY REPORTS (see example). 2. To enter data, select the appropriate tax type under the heading Open Data Entry Forms. 3. You must use the drop down boxes for supervisor, auditor, month, year, and fiscal year. Access is case sensitive, so these areas must be entered the same way each time or errors will occur in the final reports. So please use the drop down boxes only, never type in this information. 4. The period is the last day of the biweekly period you are posting. This should be entered as a date for example February 22, 2002 would be entered 2/22/ Be careful entering the data from the biweekly report, each form has the same headings that are located on the biweekly. If a column is zero simply tab to the next column with a figure and post. 6. Never enter data on a form that already has information on it this will overwrite that information. Always bring up a new record---this is done by clicking on the arrow box with the arrow pointing to the right and the asterisk next to it at the bottom left corner of the form window. (See the form example included here.) 54
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