Pros
When first started the DOR was fair and concerned that all taxpayers performing the same business should pay the same amount of taxes. Now we are REQUIRED to bring in so much money, encouraged to overlook refunds and in general to make an audit a money making event. This is grossly unfair to taxpayers and creates economic inequity. Have passed legislation that now allows the DOR to audit amended returns for two years longer than the original statute.
The appeals process is now a joke. Taxpayers can not win on this level and must file in court (a big expense) to go to thee next level. However, if you acutally do that, nearly alwayws the DOR will settle your issue. What this means is thos small companies who issues are too small or do not have the resources to hire an attorney just loose. But if you are a big company, you can get your issue adjudicated. Beware small businesses.
Cons
Taxpayer's no longer have respect for auditors as they know the auditors are just looking for money.