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In sampling the lottery method is used for

Taxpayers' records how to play mad libs card game may be sampled for audit purposes at the discretion of the commissioner and any assessment rendered as a result of same shall be considered prima facie correct.
The biggest problem with snowball sampling is that isolated people, who are not known to other members of the population, will not be included in your study, because you'll never find out about them.
All instances of tuning in to a radio station in the last seven days.and.ALJ denied taxpayer's mohican casino bowler argument that in determining the estimated liability, alexa built in slots the Audit Division's methodology should have determined a ratio of taxable to non-taxable transactions found in the records produced during this proceeding, and projected that ratio out for the entire audit period.Court held taxpayer failed to present a preponderance of evidence that the auditor's determination was incorrect.Denied taxpayer's assertion that the month was not representative. .If a taxpayer believes a test period used by an auditor to arrive at a percentage to use for computing amounts subject to tax is not representative of other periods, it may compute the amount of use tax owing for another period.Suppose a researcher wishes to measure a population with respect to the percentage of persons owning a maize sheller.
Court ruled in favor of the Revenue Commissioner's sales tax bracket system. .

This has infinite degrees of freedom).Department of Taxation publications Taxpayer Information Release.To remove the sale in question from the sample period would skew the sample and nullify its validity.Lexis 3874, CCH-state-case-APP-CT, state-ARD 402-948, (Ohio Court of Appeals, Tenth Appellate District, August 29, 2000).Taxpayer agreed to include 39 expense accounts in the audit of its purchases. .The remainder of this paper is concerned with the statistical testing of sample data. Sustained sales tax assessment against a nightclub owner whose records were incomplete.For a survey, various limits (geographical and otherwise) can be placed on a population.

Appellate court upheld trial court's decision to determine which expert's report was more credible.
Auditing in an Electronic Environment (eAuditing) and Stratified Statistical Sampling, Publication GT-300034 (Revised May 2002).