How long a tax audit lasts depends on many factors, including:
- the taxation years under audit;
- the complexity of the issues under audit;
- the auditor’s workload;
- how responsive or cooperative the taxpayer is; and
- whether the time limit is approaching.
Although auditors have some flexibility in accommodating taxpayers, they cannot let an audit drag on forever. Therefore, if an auditor feels that a taxpayer is not cooperating or is dragging his feet, he may go ahead, reassess based on the information that he has available and assume the missing facts.
Last updated: October 16, 2016