When an auditor or examiner determines additional tax is due, the person assessed with the tax should first attempt to resolve any questions with the auditor or examiner. If unable to reach an agreement with the auditor regarding the audit results, a conference with the auditor's supervisor or the supervisor's designee may be arranged. This conference should provide an opportunity for both parties to gain a thorough understanding of the basis of the assessment and to make sure that the underlying facts are correct and complete.
35 Miss. Code. R. 1-01-602