61 Pa. Code § 8a.10
Current through Register Vol. 54, No. 50, December 14, 2024
The taxpayer may appeal the accuracy of a test audit by providing clear and convincing evidence that the method used for selecting a statistical sample or block sample test period and determining the tax liability is erroneous, lacks a rational basis or produces a different result when the complete records are considered.
61 Pa. Code § 8a.10