Field Audit Procedures Manual pdf format of Field Audit Procedures  Manual

Before a field audit is initiated, an auditor will contact the taxpayer to arrange a convenient time to meet at a DOR office or, if a business, at the business’ location.  Audits may also be arranged, by mutual consent, to take place at an accountant’s or other representative’s office.  Field audits are usually conducted during normal work hours and we will work with the taxpayer to minimize the impact of the audit on a taxpayer’s schedule or business operations. 

An initial opening conference will take place at which time the auditor will describe the types of records that the taxpayer will need to provide, and will explain the planned audit method and procedures.  At the opening conference, the auditor will also:

  • Provide the taxpayer with a copy of the Massachusetts Taxpayer Bill of Rights and answer any questions regarding your rights;
  • Ask the taxpayer to identify other issues which may affect the audit;
  • Discuss how taxpayer records or the business records are maintained;
  • Determine how taxpayer records or the business records will be reviewed; and
  • Determine the method in which the audit will be conducted. We may conduct a detailed audit, which involves looking at all of the records, or we may look at a sample or portion of the records.  Whenever possible and with the taxpayer’s agreement, the auditor will attempt to obtain and utilize electronic records and Computer Assisted Audit Techniques (CAATS) to conduct the audit review in the most efficient manner.

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