The Field Audit Unit of the Tax Division conducts field audits in conjunction with and supplemental to employer liability investigations, Unemployment Compensation benefit investigations, delinquency collections, and other field investigations to insure an equitable tax program. Its functions include:

• Selecting employers for audit
• Auditing employer records
• Issuing assessments for unpaid taxes
• Processing and recording all information
• Handling appeals
• Handling block Unemployment Insurance claims