States' Use of Third-Party Tax Auditors, Contingent Fee Auditors, and Tax Bounty Hunters

Barry, Jeremiah
November 2011
Journal of State Taxation;Nov/Dec2011, Vol. 30 Issue 1, p35
Academic Journal
The article discusses the trend over the use of outside auditing firms by state and local tax authorities to ensure taxpayer compliance on a contingency-free basis. It notes that the delegation of audit authority for third-party auditing firms are contingent-free arrangements wherein the firm is paid through the fees charged at a percentage of tax liability. Accountants are concerned over the finding of tax liability that creates a certain degree of uneasiness amongst taxpayers.


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