You have the right to fair and equitable treatment during an audit. We will treat you courteously and professionally throughout the audit process. The audit function is to determine whether the correct amount of tax has been reported and paid. Therefore, we acknowledge tax overpayments and underpayments, as well as any errors on our part. We may ask you to provide additional information to verify amounts shown on your returns. You have the right to know why we are asking for this information, how it will be used, and what will happen if you fail to furnish it.