The use of sampling techniques represents an effective method by which the Comptroller of Public Accounts may carry out the duty of tax administration. The use of sampling can contribute significantly to the overall goals of maximizing audit coverage and encouraging proper reporting practices. These goals, which benefit all Texas taxpayers, must be balanced by careful analysis and planning.
The Comptroller of Public Accounts has the statutory authority to conduct sample audits (TEX. TAX CODE ANN. Section 111.0042.) The use of sampling techniques is appropriate if any of the following conditions exist:
The following general policies regarding sampling have been established by Audit Division and should be followed in all cases.
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