A.R.S. § 42-2303 — Managed audit operations; appeal

Managed audit operations; appeal A. The taxpayer or the taxpayer's representative shall furnish written findings of the managed audit to the director. B. T that the director deems necessary to verify that the managed audit substantially conformed to the terms of the managed audit agreement. After performing the review under this subsection, the director shall accept or reject the findings of the managed audit and issue a notice of determination. C. If the director accepts the managed audit findings, the director shall assess any deficiency or issue any refund that results from the managed audit pursuant to section 42-2304 in the manner described by sections 42-1108 and 42-1118. D. If the managed audit results in a notice of determination that the taxpayer disputes or if the director rejects the findings of the managed audit, the taxpayer may appeal the notice of determination. The taxpayer has the same appeal rights under this section as if the department conducted the audit. E. The taxpayer and director may agree to a closing agreement under section 42-1113 to resolve any issues or amounts that are disputed.