Arizona Revised Statutes Title 42. Taxation § 42-2075. Audit duration; applicability; initial audit contact

1. An audit of a fraudulent tax return.

2. An audit delayed as the result of the taxpayer's bankruptcy proceeding.

3. An audit in which the department has issued a letter to the taxpayer or the taxpayer's representative citing the potential imposition of the penalty described in § 42-1125, subsection C for the taxpayer's failure or refusal to provide information pursuant to the department's written request.

4. An audit involving proceedings concerning the enforcement or validity of a subpoena or subpoena duces tecum issued pursuant to § 42-1006, subsection C.

5. An audit involving a proceeding under § 42-2056.

6. An audit in which a taxpayer has filed a petition pursuant to § 43-1148, but only in relation to the effect of the petition request.

7. An audit in which the taxpayer provides a written request to extend the audit beyond the two-year period. A request for extension under this paragraph is not a substitute for a waiver of the statute of limitations pursuant to § 42-1104, subsection B, paragraph 9. However, a waiver of the statute of limitations is considered to be a written request to extend the audit beyond the two-year period under this paragraph.

1. For a field audit, on the date of the first meeting between the taxpayer or the taxpayer's representative and a member of the department's audit staff.

2. For a desk or office audit or a review conducted pursuant to § 42-1109, on the date of the first letter to the taxpayer regarding the audit or review. A letter is not considered to be regarding the audit or review if the letter is only requesting one or more of the following: