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State Policy for Responding to IRS

The Office of the State Controller (OSC), in response to the Internal Revenue Service (IRS), requires each state agency to comply with Federal information returns reporting requirements.

Each state reporting entity (agency or group of agencies) should develop procedures for accumulating calendar year information returns data and preparing the appropriate information returns in the IRS acceptable media (either paper or magnetic).

Should the Agency/University be notified that the IRS intends to audit any of the records of the entity or perform an on-site compliance check, the following Policy is applicable:

Each agency/university that receives notification that the IRS intends to audit its financial records or any portion of those records or perform an on-site compliance check shall immediately notify the OSC of such an audit or check.

The agency/university shall also inform the IRS agent(s) that:


1. The agency/university is a component of the North Carolina State Government Financial Reporting Entity;
2. They must inform the OSC of their presence and intent to examine State financial records; and
3. They must, under OSC Administrative Policies and Procedures, copy the OSC on all correspondence generated in connection with their audit or compliance check.

The audit or compliance check situations will be reviewed by the OSC for potential statewide tax and/or accounting system implications. The OSC will follow-up with the agency/university concerning the audit or compliance check. Also, the OSC will inquire as to what assistance, if any, the agency/university will need in responding to the IRS.