In a tax audit, the tax auditor’s job is to determine the right amount of tax, regardless of whether the audit determines that the taxpayer paid that amount, too little or too much. Indeed, Kentucky tax auditors cannot be evaluated “on the basis of taxes assessed or collected”. KRS 131.081(13) (a). Taxpayer protections provided for and embedded in Kentucky tax statutes enacted by the General Assembly help ensure that taxpayers pay only the amount of tax that is due under Kentucky tax law – which is as it should be.
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