Exit Conference
The Exit Conference is an informal meeting between the taxpayer (and his or her representative) and the auditor’s supervisor and/or manager. This meeting gives each side the chance to discuss the specific facts related to the issues of the audit and how the laws and rules apply to those facts.

Requirements

• The taxpayer’s representative must be authorized (i.e., have Power of Attorney) to make tax-related decisions on the taxpayer’s behalf.
• The taxpayer should submit documentation to substantiate his/her position on the audit issues prior to the date of the Conference.
• The taxpayer must be willing to sign a waiver extending the statute of limitations if the statute is about to expire. (It can take up to three months for the case to be completely reviewed, and the division will not schedule an Exit Conference if the taxpayer refuses to sign a waiver extending the statute.)

Outcomes

1. The Audit Division and taxpayer reach agreement, the taxpayer signs a Consent to Audit Adjustments or a Consent and Waiver, pays the balance due, and receives a Notice of Consent Determination.
2. If no agreement is reached, the Audit Division submits the case to the Quality Management Support Group Unit for internal review. The Quality Management Support Group then sends a Notice of Determination to the taxpayer.