| May 24, 1990 | |
| Mr. K.C. McLean | Current Amendments and |
| Director General | Regulations Division |
| Audit Programs Directorate | R.D. Weil |
Information Circular 71-14R4
As requested in your memo of March 29, 1990, we have reviewed the latest draft of the revision to IC 71-14R3 entitled "The Tax Audit".
Since this circular deals primarily with administrative policies and practices which are essentially the same as those described in the previous version, we have no specific comments to offer from a tax policy viewpoint. However, we do offer the following general observation for your consideration.
1. In view of the Department's current emphasis on our mission with respect to the rights, needs and expectations of taxpayers, the comments in paragraphs 5 to 12 of the circular could be expanded. Attached are two overheads which you may fine useful.
2. In view of the narrow focus of this circular, you may wish to amalgamate it with IC 75-7R3 entitled "Reassessment of a Return of Income" and add a commentary on taxpayers' appeal rights which are dealt with in IC 80-7. Attached is a copy of the IRS publication entitled "Examination of Returns, Appeals Rights and Claims for Refund" which may provide some ideas in this regard.
B.J. BrysonActing DirectorCurrent Amendment and Regulations Division
Attachments