Audit and records
The scope of the audit, information requests and underlying books and documents should be identified and preserved.
Assessment and penalties
The legal and factual basis of tax, loss-of-tax, irregularity and other penalty decisions requires separate review.
Administrative applications
Correction, complaint, settlement or other administrative routes may have distinct conditions and effects on time limits.
Tax litigation
Competent court, filing period, evidence and any collection-related interim issue are considered together.