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(7)(a) Make all tax findings, determinations, computations, and orders the Tax Administrator is by law
<br />authorized and required to make and, pursuant to time limitations provided by law, on the Tax
<br />Administrator's own motion, review, re-determine, or correct any tax findings, determinations,
<br />computations, or orders the Tax Administrator has made.
<br />(b) If an appeal has been filed with the Board of Tax Review or other appropriate tribunal, the Tax
<br />Administrator shall not review, re-determine, or correct any tax finding, determination, computation, or
<br />order which the Tax Administrator has made, unless such appeal or application is withdrawn by the
<br />appellant or applicant, is dismissed, or is otherwise final;
<br />(8) Destroy any or all returns or other tax documents in the manner authorized by law;
<br />(9) Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section
<br />1501.04.
<br />Verification of accuracy of returns and determination of liability.
<br />(B)(1) A Fax Administrator, or any authorized agent or employee thereof may examine the books, papers,
<br />records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject
<br />to, or that the Tax Administrator believes is subject to, the provisions of this Chapter for the purpose of
<br />verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this
<br />Chapter. Upon written request by the Tax Administrator or a duly authorized agent or employee thereof,
<br />every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for
<br />the Tax Administrator, authorized agent, or employee to investigate and examine such books, papers,
<br />records, and federal and state income tax returns at a reasonable time and place designated in the request.
<br />(2) The records and other documents of any taxpayer, employer, or other person that is subject to, or
<br />that a Tax Administrator believes is subject to, the provisions of this Chapter shall be open to the Tax
<br />Administrator's inspection during business hours and shall be preserved for a period of six years following
<br />the end of the taxable year to which the records or documents relate, unless the Tax Administrator, in
<br />writing, consents to their destruction within that period, or by order requires that they be kept longer. The
<br />Tax Administrator may require any person, by notice served on that person, to keep such records as the Tax
<br />Administrator determines necessary to show whether or not that person is liable, and the extent of such
<br />liability, for the income tax levied by the City or for the withholding of such tax.
<br />(3) The Tax Administrator may examine under oath any person that the Tax Administrator reasonably
<br />believes has knowledge concerning any income that was or would have been returned for taxation or any
<br />transaction tending to affect such income. The Tax Administrator may, for this purpose, compel any such
<br />person to attend a hearing or examination and to produce any books, papers, records, and federal and state
<br />income tax returns in such person's possession or control. The person may be assisted or represented by an
<br />attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division
<br />does not authorize the practice of law by a person who is not an attorney.
<br />(4) No person issued written notice by the Tax Administrator compelling attendance at a hearing or
<br />examination or the production of books, papers, records, or federal or state income tax returns under this
<br />section shall fail to comply.
<br />Identification information.
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