Notice of Discrepancy

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1. Under RR 22-2020, which notice replaced the Notice of Informal Conference in the ordinary deficiency-assessment process? Multiple Choice Easy
2. What must a Notice of Discrepancy clearly say under RMO 1-2026 section IX(C)? Multiple Choice Easy
3. Under RR 22-2020, the Discussion of Discrepancy must not extend beyond what period? Multiple Choice Easy
4. A taxpayer submits invoices during the Discussion of Discrepancy to explain a recorded mismatch. The examiner says docu… Multiple Choice Medium
5. During the NOD discussion, the taxpayer refuses to sign the minutes. Under RMO 1-2026, how should the refusal be handle… Multiple Choice Medium
6. An NOD states only “tax discrepancy exists” and gives neither the affected transactions nor a usable explanation. The e… Multiple Choice Hard
7. Two NOD issues are discussed. Issue A is resolved and withdrawn after supporting records are verified; issue B remains … Multiple Choice Hard
8. Explain the function and legal status of the NOD under RR 22-2020 and RMO 1-2026. Essay Medium
9. Describe the timing and documentation safeguards for the Discussion of Discrepancy. Essay Medium
10. After an NOD discussion resolves some discrepancies but leaves others contested, explain what may properly be carried f… Essay Medium
11. Under RMO1-2026 SectionIX(B), who should sign the Discussion of Discrepancy minutes apart from the taxpayer or authoriz… Multiple Choice Easy
12. Which communication channel is specifically contemplated for other audit meetings or discussions under SectionIX(B)? Multiple Choice Easy