| APPENDIX A |
| Sampling Plan Standards |
|
Taxpayers
are required to have a written sampling plan prior to the execution
of a sample. The plan must include the following items:
|
| |
(1) |
The objective of the plan including a description
of what value is being estimated and for which tax year(s) the estimate
is applicable;
|
| |
(2) |
Population definition and reconciliation of the
population to the tax return;
|
| |
(3) |
Definition of the sampling frame; |
| |
(4) |
Definition of the sampling unit; |
| |
(5) |
Source of the random numbers, the starting point
or seed, and the method used in selecting them;
|
| |
(6) |
Sample size, along with supporting factors in
the determination;
|
| |
(7) |
Method used to associate random numbers to the
frame;
|
| |
(8) |
Steps to be taken to insure that the serialization
of the frame is carried out independent of the drawing of random numbers;
|
| |
(9) |
Steps to be taken in evaluating the sampling unit;
and
|
| |
(10) |
The appraisal method(s) to be used in appraising
the sample.
|
