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Newspaper
High Point Enterprise
Location
High Point, North Carolina, United States of America
Date
Mar 04, 1934
Page
12
The article stresses smooth, equitable processing of tax returns and final liability adjustments. It argues that readers should grasp tax laws throughout the year, not only when preparing returns, and notes this is the final piece of the series.
Seidman and Seidman explain the federal review of tax returns after filing. The process begins with a preliminary check, then classification into nonaudit, correspondence adjustment, or field audit. If audits occur, taxpayers may protest in writing or orally, then pursue appeals to Washington and possibly to the Board of Tax Appeals or the courts. Overpayments are refunded after claims filed within two years.
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