California CDTFA Publishes Audit Manual, Chapter Two

The California Department of Tax and Fee Administration (CDTFA) published Chapter Two of the Audit Manual, providing guidance to auditors on preparing and completing audits, including verifying taxpayer information, obtaining waivers of limitations, processing transcripts of returns, and conducting exit conferences with taxpayers. The manual covers processes both within the CDTFA’s integrated revenue system and general audit procedures, all of which provide valuable insights to individuals and married filers, as well as small and large businesses, that may be subject to audits in the state. [Cal. Dep’t of Tax & Fee Admin., Audit Manual – Chapter Two, 12/01/24]

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