HRS §231-10.5
Getting a written summary after a tax audit
After a tax audit ends, the tax department must give you a closing letter. The letter states the department's position on each issue it looked at and explains how to report those issues in future years.
The statute, as written — Closing audit letters
At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department's position on each issue considered in the audit, and which shall provide guidance on how the taxpayer may report such issues for post audit years.
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