(A) The Tax Administrator must notify the taxpayer in writing of the basis for any underpayment that the Tax Administrator has determined to exist with respect to any eligible tax. The purpose of this notification is for the taxpayer to understand the exact reason why the Tax Administrator believes an underpayment exists. This notification from the Tax Administrator shall be written in a manner calculated to be understood by an average person.
(B) The notification must include:
(1) The tax period or periods (usually measured in calendar years) for which the underpayment is asserted;
(2) The amount of the alleged underpayment of the eligible tax detailed by tax period;
(3) The legal basis (including any statutory or case law citations) upon which the Tax Administrator has relied to determine that an underpayment of an eligible tax exists; and
(4) An itemization of the changes made by the Tax Administrator to a return or report filed by the taxpayer that results in the determination that an underpayment exists. A copy of any revised return or report in the Tax Administrator’s file must be provided to the taxpayer.
(Ord. 1999-3, passed 12-21-1999)