The Department of Taxation plans to gradually phase in its paperless audit system, requiring all audits to be paperless by the beginning of 2008. Under the system, auditors would scan all supporting documentation and save it electronically, and files could be transferred to taxpayers in a secure environment. The Department also envisions eliminating the cost of certified mail used to mail assessments through the secure file transfer system, which would provide an exact time and date that a taxpayer “receives” an assessment. ( Ohio State Tax Report 84, 06/01/2007 .)
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