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(5) Exercise the authority provided bylaw relative to consenting to the compromise
<br />and settlement of tax claims;
<br />(6) Exercise the authority provided bylaw relative to the use of alternative
<br />apportionment methods by taxpayers in accordance with Section 1501.03 ;
<br />(7) (a) Make all tax findings, determinations, computations, and orders the Tax
<br />Administrator is by law authorized and required to make and, pursuant to time limitations
<br />provided by law, on the Tax Administrator's own motion, review, re -determine, or correct
<br />any tax findings, determinations, 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
<br />tribunal, the Tax Administrator shall not review, re -determine, or correct any tax finding,
<br />determination, computation, or order which the Tax Administrator has made, unless such
<br />appeal or application is withdrawn by the appellant or applicant, is dismissed, or is
<br />otherwise final;
<br />(8) Destroy any or all returns or other tax documents in the manner authorized by
<br />law;
<br />(9) Enter into an agreement with a taxpayer to simplify the withholding obligations
<br />described in Section 1501.04.
<br />Verification of accuracy of returns and determination of liability.
<br />(B) (1) A Tax Administrator, or any authorized agent or employee thereof may examine
<br />the books, papers, records, and federal and state income tax returns of any employer,
<br />taxpayer, or other person that is subject to, or that the Tax Administrator believes is
<br />subject to, the provisions of this Chapter for the purpose of verifying the accuracy of any
<br />return made or, if no return was Oiled, to ascertain the tax due under this
<br />chapter/ordinance. Upon written request by the Tax Administrator or a duly authorized
<br />agent or employee thereof, every employer, taxpayer, or other person subject to this
<br />section is required to furnish the opportunity for the Tax Administrator, authorized agent,
<br />or employee to investigate and examine such books, papers, records, and federal and state
<br />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
<br />is subject to, or that a Tax Administrator believes is subject to, the provisions of this
<br />Chapter shall be open to the Tax Administrator's inspection during business hours and
<br />shall be preserved for a period of six years following the end of the taxable year to which
<br />the records or documents relate, unless the Tax Administrator, in writing, consents to their
<br />destruction within that period, or by order requires that they be kept longer. The Tax
<br />Administrator may require any person, by notice served on that person, to keep such
<br />records as the Tax Administrator determines necessary to show whether or not that
<br />person is liable, and the extent of such liability, for the income tax levied by the City or for
<br />the withholding of such tax.
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