Abstract:
A method for managing tax audit (TA) information for a business entity using a server system is provided. The server system is coupled to a centralized database and at least one client system. The method includes receiving at the server system TA information from the client system, storing TA information received at the server system in the centralized database, tracking TA information stored in the centralized database, updating the centralized database periodically with newly received TA information to maintain TA information, and providing TA information in response to an inquiry.

Description:
BACKGROUND OF THE INVENTION 
   This invention relates generally to tax audits and, more particularly, to network-based methods and systems for managing tax audit information. 
   At least some known business entities are required by law to remit use tax money that has been collected by the business entity to an appropriate taxing jurisdiction. These business entities may also be required to maintain certain information relating to the taxes paid to assist the business if audited by the taxing jurisdiction. The information the business entity is required to maintain is known as tax audit (TA) information, and it may include at least business information, amounts remitted to the taxing jurisdictions by the business entity, invoices, exemption certificates, and any other documents or information relating to use taxes involving taxing jurisdictions and the business entity. Historically, such information has been maintained in paper form. For business entities that have numerous facilities in various taxing jurisdictions, maintaining such information can be difficult and costly. 
   When audited, a business entity may be required to provide the auditor from the taxing jurisdiction with TA information. This might require the business entity to send numerous boxes of TA information files to the auditor for review, or might require the auditor to travel to the business entity to conduct the review. The auditor will typically review the TA information, including the amounts paid to the taxing jurisdiction along with the supporting documentation, to determine whether the business entity has paid the correct amount to the taxing jurisdiction, underpaid the taxing jurisdiction, overpaid the taxing jurisdiction, or whether the records are incomplete. During the auditor&#39;s review of the TA information, the auditor might also make handwritten comments on the TA information provided by the business entity. For example, the auditor may indicate on the TA information that additional information is needed from the business entity to further evaluate the transaction, or the auditor may request an explanation as to why taxes were or were not paid. The TA information is then returned to the business entity to enable the business entity to respond to the auditor&#39;s comments and/or findings. 
   For business entities having numerous facilities located in multiple divisions worldwide, managing TA information, providing TA information to multiple auditors within multiple taxing jurisdictions, reviewing comments and findings from these auditors on multiple business transactions conducted throughout the world, responding to those comments and findings, confirming that the proper amount of tax has been remitted to the proper taxing jurisdictions, and confirming that the business entity is in compliance with applicable tax laws and regulations and/or internal business standards and policies, may be a formidable task. 
   BRIEF DESCRIPTION OF THE INVENTION 
   In one aspect, a method for managing tax audit (TA) information for a business entity using a server system is provided. The server system is coupled to a centralized database and at least one client system. The method includes receiving at the server system TA information from the client system, storing TA information received at the server system in the centralized database, tracking TA information stored in the centralized database, updating the centralized database periodically with newly received TA information to maintain TA information, and providing TA information in response to an inquiry. 
   In another aspect, a method for managing tax audit (TA) information using a web-based system is provided. The system employs a server system coupled to a centralized database and at least one client system. The TA information includes at least one of a reference number, a merchandise amount, a vendor name, a tax base, a voucher number, a tax rate, a business entity status, a jurisdiction/auditor status, a voucher description, an account description, business entity comments, jurisdiction comments, a document image, an account number, business information, amounts remitted to taxing jurisdiction, invoices, exemption certificates, and other documents relating to use taxes paid to a taxing jurisdiction. The method includes receiving at the server system TA information from a user through the client system, storing TA information received at the server system in the centralized database, and tracking TA information including compiling data reports, exporting TA information, and linking documents to a business transaction within an audit sample. The method also includes updating the centralized database with TA information including adding and deleting information to revise existing TA information, and providing TA information in response to an inquiry, including downloading requested information from the server system and displaying requested information on the client system, the inquiry including utilizing at least one pull-down lists, check boxes, and hypertext links. The method also includes notifying a user through an electronic message of the results of an audit, including comments and findings relating to the review of the TA information, and providing a report of the audit results by transmitting an electronic report to the managerial user system, which includes a summary of the review of TA information, and an auditor&#39;s comments and findings such that managerial oversight of the TA information is facilitated and compliance with tax laws, rules, regulations, standards, and policies is assured. 
   In another aspect, a network based system for managing tax audit (TA) information is provided. The system includes a client system having a browser, a centralized database for storing information, and a server system configured to be coupled to the client system and the database. The server system is further configured to receive TA information from the client system, store TA information in the centralized database, track TA information, update the centralized database periodically with newly received TA information to maintain TA information, provide TA information in response to an inquiry by a user, and notify users electronically of a review of the TA information by an auditor, including the auditor&#39;s comments and findings relating to the review of the TA information. 
   In another aspect, a computer program embodied on a computer readable medium for managing tax audit (TA) information is provided. The TA information includes at least one of a reference number, a merchandise amount, a vendor name, a tax base, a voucher number, a tax rate, a business entity status, a jurisdiction/auditor status, a voucher description, an account description, business entity comments, jurisdiction comments, a document image, an account number, business information, amounts remitted to taxing jurisdiction, invoices, exemption certificates, and other documents relating to use taxes paid to a taxing jurisdiction. The program includes a code segment that receives TA information and then maintains a database by adding, deleting and updating TA information. The code segment also provides users with access to TA information, generates data reports based on TA information, and compiles data reports that include at least one of the reference number, the merchandise amount, the vendor name, the tax base, the voucher number, the tax rate, the business entity status, the jurisdiction/auditor status, the voucher description, the account description, comments, jurisdiction comments, the document image, and the account number. The code segment also compiles data reports that include a selected subset of at least one of the reference number, the merchandise amount, the vendor name, the tax base, the voucher number, the tax rate, the business entity status, the jurisdiction/auditor status, the voucher description, the account description, comments, jurisdiction comments, the document image, and the account number, and exports TA information selected by a user to a spreadsheet computer program for review. The code segment also links at least one of invoices, exemption certificates, and other documents relating to use taxes paid to a taxing jurisdiction to a business transaction within an audit sample, notifies a user of a review of TA information by an auditor, and provides a report comprising a summary of the review of TA information, including the auditor&#39;s comments and findings. 

   
     BRIEF DESCRIPTION OF THE DRAWINGS 
       FIG. 1  is a simplified block diagram of a Tax Audit Coordination System (TACS) in accordance with one embodiment of the present invention. 
       FIG. 2  is an expanded version block diagram of an example embodiment of a server architecture of the TACS. 
       FIG. 3  illustrates an example configuration of a database within the database server of the server system including other related server components. 
       FIGS. 4A and 4B  show a flowchart illustrating example processes utilized by a TACS. 
       FIG. 5  is an example embodiment of a user interface displaying a home page of a TACS. 
       FIG. 6  is an example embodiment of a user interface of a TACS displaying a list of audit samples for review by an auditor. 
       FIG. 7  is an example embodiment of a user interface of a TACS displaying a report page for an audit sample selected by an auditor. 
       FIG. 8  is an example embodiment of a user interface of a TACS displaying a data page for an audit sample selected by an auditor. 
       FIG. 9  is an example embodiment of a user interface of a TACS displaying a data page for an audit sample selected by an auditor. 
       FIG. 10  is an example embodiment of a user interface of a TACS displaying a filter page that allows an auditor to view a selected subset of a selected audit sample. 
       FIG. 11  is an example embodiment of a user interface of a TACS displaying a menu for a user that logs on as an analyst. 
       FIG. 12  is an example embodiment of a user interface of a TACS displaying a screen that relates to loading data into TACS by an analyst. 
       FIG. 13  is an example embodiment of a user interface of a TACS displaying another screen that relates to loading data into TACS by an analyst. 
       FIG. 14  is an example embodiment of a user interface of a TACS displaying another screen that relates to loading data into TACS by an analyst. 
       FIG. 15  is an example embodiment of a user interface of a TACS displaying another screen that relates to loading data into TACS by an analyst. 
       FIG. 16  is an example embodiment of a user interface of a TACS displaying another screen that relates to loading data into TACS by an analyst. 
       FIGS. 17A and 17B  show an example embodiment of a user interface of a TACS displaying a table of data loaded into TACS by an analyst. 
       FIG. 18  is an example embodiment of a user interface of a TACS displaying a list of audit samples for review by an analyst. 
       FIG. 19  is an example embodiment of a user interface of a TACS displaying a data page for an audit sample selected by an analyst. 
       FIG. 20  is an example embodiment of a user interface of a TACS displaying a data page for an audit sample selected by an analyst. 
       FIG. 21  is an example embodiment of a user interface of a TACS displaying a filter page that allows an analyst to view a selected subset of a selected audit sample. 
       FIG. 22  is an example embodiment of a user interface of a TACS displaying a screen that an analyst can select from to extract data to a spreadsheet program. 
       FIG. 23  is an example embodiment of a user interface of a TACS displaying report criteria for an analyst. 
       FIG. 24  is an example embodiment of a user interface of a TACS displaying a report screen for an analyst. 
       FIG. 25  is an example embodiment of a user interface of a TACS displaying a list of audit samples for review by a business user. 
       FIG. 26  is an example embodiment of a user interface of a TACS displaying a data page for an audit sample selected by a business user. 
       FIG. 27  is an example embodiment of a user interface of a TACS displaying a data page for an audit sample selected by a business user. 
       FIG. 28  is an example embodiment of a user interface of a TACS displaying a filter page that allows a business user to view a selected subset of a selected audit sample. 
       FIG. 29  is an example embodiment of a user interface of a TACS displaying a screen that a business user can select from to extract data to a spreadsheet program. 
       FIG. 30  is an example embodiment of a user interface of a TACS displaying a report page for an audit sample selected by a business user. 
       FIG. 31  is an example embodiment of a user interface of a TACS displaying a report page for an audit sample selected by a business user. 
       FIG. 32  is a listing of data tables and key fields used by a TACS. 
       FIG. 33  is an alternative listing of additional example data tables and key fields used by a TACS. 
       FIG. 34  is an alternative listing of additional example data tables and key fields used by a TACS. 
       FIG. 35  is an alternative listing of additional example data tables and key fields used by a TACS. 
       FIG. 36  is an alternative listing of additional example data tables and key fields used by a TACS. 
       FIG. 37  is an alternative listing of additional example data tables and key fields used by a TACS. 
       FIGS. 38A and 38B  show an alternative listing of additional example data tables and key fields used by a TACS. 
       FIG. 39  is an alternative listing of additional example data tables and key fields used by a TACS. 
       FIG. 40  is an alternative listing of additional example data tables and key fields used by a TACS. 
       FIG. 41  is an alternative listing of additional example data tables and key fields used by a TACS. 
   

   DETAILED DESCRIPTION OF THE INVENTION 
   Example embodiments of systems and processes that facilitate integrated network-based electronic reporting and workflow process management related to a Tax Audit Coordination System (TACS) are described below in detail. The systems and processes facilitate, for example, electronic submission of information using a client system, automated extraction of information, and web-based reporting for internal and external system users. The TACS permits a business entity to manage and provide financial data to outside auditors from a taxing jurisdiction to assure its compliance with federal, state, and local tax laws, rules, regulations, standards, and policies. 
   In the example embodiment, the TACS is utilized to collect, track, display, and disseminate real time information regarding Tax Audit (TA) information for a business entity. TA information includes at least one of business information, amount remitted to taxing jurisdiction, invoices, exemption certificates, and any other documents or information relating to use taxes paid to a taxing jurisdiction. In addition, the TACS enables an outside tax auditor to review a taxable transaction relating to the business entity and indicate whether the transaction is correct, resulted in an overpayment of taxes, an underpayment of taxes, or whether the correctness of the transaction is undetermined. The TACS also permits a tax analyst for the business entity to input data for an audit sample, edit data for an existing audit sample, review the auditor&#39;s comments and findings, generate reports, and edit security for the TACS. Finally, the TACS enables a business user to review TA information, and the auditor&#39;s comments and findings. 
   TA information relating to a business entity is received by the TACS which stores the TA information in a database, updates the database with TA information received, tracks the TA information received, provides TA information in response to an inquiry, allows an outside auditor to review and comment on TA information, and provides a report to at least one analyst within the business entity relating to the review of TA information by the outside tax auditor. 
   In the TACS, TA information is stored in the database. The network based TACS provides convenient access to TA information, including at least one of a reference number, a merchandise amount, a vendor name, a tax base, a voucher number, a tax rate, a business entity status, a jurisdiction status, a voucher description, an account description, business entity comments, jurisdiction comments, a document image, an account number, business information, amounts remitted to taxing jurisdiction, invoices, exemption certificates, and other documents relating to use taxes paid to a taxing jurisdiction for each facility within a business entity. A user must be authorized to gain access into the TACS. In the example embodiment, the user logs onto TACS as either an auditor for a taxing jurisdiction, an analyst for the business entity, or as a business user. Once the TACS home page is accessed, the user will be able to choose from a list of audit samples that the user has been given access to view TA information for the audit sample selected. In an example embodiment, only an authorized user can access the TA information. 
   In one embodiment, a computer program is provided, and the program is embodied on a computer readable medium and utilizes a Structured Query Language (SQL) with a client user interface front-end for administration and a web interface for standard user input and reports. In an example embodiment, the system is web enabled and is run on a business-entity intranet. In yet another embodiment, the system is fully accessed by individuals having an authorized access outside the firewall of the business-entity through the Internet. In a further example embodiment, the system is being run in a Windows® NT environment (Windows is a registered trademark of Microsoft Corporation, Redmond, Wash.). The application is flexible and designed to run in various different environments without compromising any major functionality. 
   The systems and processes are not limited to the specific embodiments described herein. In addition, components of each system and each process can be practiced independent and separate from other components and processes described herein. Each component and process also can be used in combination with other assembly packages and processes. 
     FIG. 1  is a simplified block diagram of a Tax Audit Coordination System (TACS)  10  including a server system  12 , and a plurality of client sub-systems, also referred to as client systems  14 , connected to server system  12 . In one embodiment, client systems  14  are computers including a web browser, such that server system  12  is accessible to client systems  14  via the Internet. Client systems  14  are interconnected to the Internet through many interfaces including a network, such as a local area network (LAN) or a wide area network (WAN), dial-in-connections, cable modems and special high-speed ISDN lines. Client systems  14  could be any device capable of interconnecting to the Internet including a web-based phone, personal digital assistant (PDA), or other web-based connectable equipment. A database server  16  is connected to a database  20  containing information on a variety of matters, as described below in greater detail. In one embodiment, centralized database  20  is stored on server system  12  and can be accessed by potential users at one of client systems  14  by logging onto server system  12  through one of client systems  14 . In an alternative embodiment database  20  is stored remotely from server system  12  and may be non-centralized. 
     FIG. 2  is an expanded block diagram of an example embodiment of a server architecture of a TACS  22 . Components in system  22 , identical to components of system  10  (shown in  FIG. 1 ), are identified in  FIG. 2  using the same reference numerals as used in  FIG. 1 . System  22  includes server system  12  and client systems  14 . Server system  12  further includes database server  16 , an application server  24 , a web server  26 , a fax server  28 , a directory server  30 , and a mail server  32 . A disk storage unit  34  is coupled to database server  16  and directory server  30 . Servers  16 ,  24 ,  26 ,  28 ,  30 , and  32  are coupled in a local area network (LAN)  36 . In addition, a system administrator&#39;s workstation  38 , a user workstation  40 , and a supervisor&#39;s workstation  42  are coupled to LAN  36 . Alternatively, workstations  38 ,  40 , and  42  are coupled to LAN  36  via an Internet link or are connected through an Intranet. 
   Each workstation,  38 ,  40 , and  42  is a personal computer having a web browser. Although the functions performed at the workstations typically are illustrated as being performed at respective workstations  38 ,  40 , and  42 , such functions can be performed at one of many personal computers coupled to LAN  36 . Workstations  38 ,  40 , and  42  are illustrated as being associated with separate functions only to facilitate an understanding of the different types of functions that can be performed by individuals having access to LAN  36 . In an example embodiment, client system  14  includes workstation  40  which can be used by an auditor, an analyst, or a business user to review TA information from the business entity. 
   Server system  12  is configured to be communicatively coupled to various individuals, including employees  44  and to third parties, e.g., auditors, analysts or business users,  46  via an ISP Internet connection  48 . The communication in the example embodiment is illustrated as being performed via the Internet, however, any other wide area network (WAN) type communication can be utilized in other embodiments, i.e., the systems and processes are not limited to being practiced via the Internet. In addition, and rather than WAN  50 , local area network  36  could be used in place of WAN  50 . 
   In the example embodiment, any authorized individual having a workstation  54  can access TACS  22 . At least one of the client systems includes a manager workstation  56  located at a remote location. Workstations  54  and  56  are personal computers having a web browser. Also, workstations  54  and  56  are configured to communicate with server system  12 . Furthermore, fax server  28  communicates with remotely located client systems, including a client system  56  via a telephone link. Fax server  28  is configured to communicate with other client systems  38 ,  40 , and  42  as well. 
     FIG. 3  illustrates an example configuration of database  20  within database server  16  of server system  12  shown in  FIG. 1 . Database  20  is coupled to several separate computer software components within server system  12  which perform specific tasks. In the example embodiment, server system  12  includes a collection component  64  for collecting data from users in database  20 , a tracking component  66  for tracking data, and a displaying component  68  to display information. Tracking component  66  tracks and cross-references data, including modifying existing data. 
   Server system  12  also includes a receiving component  70  to receive a specific query from client system  14 , and an accessing component  72  to access database  20  within data storage device  34 . Receiving component  70  is programmed to receive a query from one of a plurality of users. Server system  12  further includes a processing component  76  for searching and processing received queries against database  20  containing a variety of information collected by collection component  64 . An information fulfillment component  78 , located in server system  12 , enables the requested information to be downloaded to the plurality of users in response to the requests received by receiving component  70 . Information fulfillment component  78  downloads the information after the information is retrieved from database  20  by a retrieving component  80 . Retrieving component  80  retrieves, downloads and sends information to client system  14  based on a query received from client system  14 . 
   Retrieving component  80  also includes a display component  84  that is configured to download information to be displayed on a client system&#39;s graphical user interface and a printing component  86  that is configured to print information. Retrieving component  80  generates reports requested by the user through client system  14  in a predetermined format. System  10  is flexible to provide other alternative types of reports and is not constrained to the options set forth above. 
   Server system  12  also includes a notifying component  88  and a providing component  90 . Notifying component  88  electronically transmits a message to client system  14  based on information inputted into server system  12 , notifying an analyst of a review of TA information by an auditor from a taxing jurisdiction, including the auditor&#39;s comments and findings. Providing component  90  electronically provides a report to manager workstation  56  (shown in  FIG. 2 ) summarizing the review of the TA information by the auditor, including the auditor&#39;s comments and findings. 
   In one embodiment, collection component  64 , tracking component  66 , displaying component  68 , receiving component  70 , processing component  76 , information fulfillment component  78 , retrieving component  80 , display component  84 , printing component  86 , notifying component  88 , and providing component  90  are computer programs embodied on computer readable medium. 
   Database  20  stores Tax Audit (TA) information  92  for each facility  94  within a business entity. TA information  92  includes at least one of a reference number  96 , a merchandise amount  98 , a vendor name  100 , a tax base  102 , a voucher  104 , a tax rate  106 , a business entity status  108 , a jurisdiction status  110 , a voucher description  112 , an account description  114 , business entity comments  116 , jurisdiction comments  118 , a document image  120 , an account number  122 , business information  124 , amounts remitted to taxing jurisdiction  126 , invoices  128 , exemption certificates  130 , and other documents  132  relating to use taxes paid to a taxing jurisdiction. 
   System  10  accumulates a variety of confidential data and has different access levels to control and monitor the security of and access to system  10 . Authorization for access is assigned by system administrators on a need to know basis. In one embodiment, access is provided based on job functions. In yet another embodiment, system  10  provides access based on business-entity. The administration/editing capabilities within system  10  are also restricted to ensure that only authorized individuals have access to modify or edit the data existing in the system. System  10  manages and controls access to system data and information. 
   The architectures of system  10  as well as various components of system  10  are example only. Other architectures are possible and can be utilized in connection with practicing the processes described below. 
     FIGS. 4A and 4B  show a flowchart  200  illustrating example processes utilized by system  10 . Initially, a user accesses  210  a user interface, such as a home page  220 , of the web site through client system  14  (shown in  FIG. 1 ). In one embodiment, client system  14 , as well as server system  12 , are protected from access by unauthorized individuals. The user logs-in  230  to system  10  using a password (not shown) or an employee payroll number for security. In the example embodiment, user access is based on whether the user is an auditor, an analyst, or a business user. Client system  14  is configured to receive  232  an electronic notice indicating to the analyst that a review of TA information by the auditor has occurred, and whether the auditor has any comments or made any findings relating to the review. 
   Client system  14  displays  240  options available to the user through links, check boxes, or pull-down lists. Once the user selects  244  an option (in one embodiment, relating to a facility within the business entity) from the available links, the request is transmitted  248  to server system  12 . Transmitting  248  the request is accomplished, in one embodiment, either by click of a mouse or by a voice command. Once server system  12  (shown in  FIG. 1 ) receives  252  the request, server system  12  accesses  256  database  20  (shown in  FIG. 1 ). System  10  determines  260  if additional narrowing options are available. In one embodiment, additional narrowing options include tax related business transactions and supporting document selection pull-down lists. If additional narrowing options are available  264 , system  10  displays  240  the options relating to the prior option selected by the user on client system  14 . The user selects  244  the desired option and transmits the request  248 . Server system  12  receives the request  252  and accesses  256  database  20 . When system  10  determines that additional options  260  are not available  268 , system  10  retrieves  272  requested information from database  20 . The requested information is downloaded  276  and provided  280  to client system  14  from server  12 . Client system  14  transmits a report  282 , from the analyst to manager workstation  56  (shown in  FIG. 2 ), which summarizes the auditor&#39;s review of the TA information, and includes the auditor&#39;s comments and findings. The user may continue to search  284  database  20  for other information or exit  290  from system  10 . 
     FIG. 5  is an example embodiment of a user interface  300  displaying a home page of TACS  10  (shown in  FIG. 1 ) after a user has logged onto TACS  10 . User interface  300  welcomes the user to TACS  10  and provides the user with relevant background information relating to TACS  10 . In an example embodiment, user interface  300  shows a “Yes-Continue” button  302  and a “NoLogout” button  304 . Although buttons are illustrated in the example embodiment, pull-down lists, check boxes, and other means for inputting information could also be used. User interface  300  is the entry point to access database  20  (shown in  FIG. 1 ) via the web. After selecting Yes-Continue button  302 , the user is provided with a list of audit samples which the user has been given access to for review. 
     FIG. 6  is an example embodiment of a user interface  320  that displays a list of audit samples  322  to which an auditor has been given access for review by the business entity. In the example embodiment, audit sample  322  is a corporate division within the business entity that the auditor has access to for review. In an alternative embodiment, audit sample  322  is a subsidiary, department, affiliate, or facility within a business entity. User interface  320  also displays an “OK” button  324 , a “Report” button  326 , and a “Logout” button  328 . In the example embodiment, the auditor selects an audit sample  322  to be reviewed by highlighting it on the list. The auditor can then select OK button  324  or Report button  326 . 
     FIG. 7  is an example embodiment of a user interface  350  that displays a reports page that provides a report after audit sample  322  and Report button  326  (shown in  FIG. 6 ) have been selected. User interface  350  allows an auditor to generate reports, which illustrate summary control totals for Merchandise Amount  352 , Tax Base  354 , and Number of Records  356  subtotaled by Auditor Status  358  for selected audit sample  322 . In addition to displaying totals on the screen, the auditor can extract a report by selecting an “Extract” button  360 . Extract button  360  copies the report totals to a standard file name so that it can be further analyzed by the auditor. In the example embodiment, Extract button  360  allows the report to be reviewed in a spreadsheet program. In the example embodiment, the spreadsheet program is in an Excel™ format (Excel is a trademark of Microsoft Corporation, Redmond, Wash.). User interface  350  also provides a “Print” button  362  that allows the auditor to print a report. In the example embodiment, TACS  10  (shown in  FIG. 1 ) can be configured such that, when an auditor selects Print button  362 , the report is printed by a network printer located near an analyst for the business entity so that the analyst for the business entity can review the report prior to sending it to the auditor. 
     FIG. 8  is an example embodiment of a user interface  380  that displays a data page that is provided after audit sample  322  and OK button  324  (shown in  FIG. 6 ) have been selected. User interface  380  displays TA information  92  (shown in  FIG. 3 ) in tabular form and includes at least one of the following field headers: Reference Number  381 , Merchandise Amount  382 , Vendor Name  384 , Tax Base  386 , Voucher  388 , Tax Rate  390 , Business Entity Status  392 , Jurisdiction Status  394 , Voucher Description  396 , Account Description  398 , Comments  400 , Jurisdiction Comments  402 , Image  404 , and Account Number  406 . In the example embodiment, the data may be sorted by any one of the various fields. In the example embodiment, the auditor can edit fields: Tax Base  386 , Tax Rate  390 , Jurisdiction Status  394 , and Jurisdiction Comments  402 . Jurisdiction Status field  394  includes a drop down box that includes at least four options (not shown in  FIG. 8 ) including No Issue, Overpayment, Research, and Underpayment. 
   User interface  380  also displays a Refresh button  408 , a Change Audit button  410 , a Filter button  412 , and a Save button  414 . In the example embodiment, Reference Number  381  allows a user to display and view a more detailed user interface that illustrates TA information  92  for the selected Reference Number. In addition, Image  404  is a link that when selected displays a corresponding invoice for the selected Reference Number. Change Audit button  410  returns the user to user interface  320 , and Filter button  412  displays a Filter screen (shown in  FIG. 10 ) to the user. User interface  380  also includes an Email Message button  416  which allows electronic messages to be sent. 
     FIG. 9  is an example embodiment of a user interface  440  that displays a data page that may be provided after Reference Number  381  link is selected from user interface  380  (shown in  FIG. 8 ). User interface  440  displays TA information  92  (shown in  FIG. 3 ) for a selected transaction in a table with at least one of the following field headers: Reference Number  381 , Merchandise Amount  382 , Vendor Name  384 , Tax Base  386 , Voucher  388 , Tax Rate  390 , Business Entity Status  392 , Jurisdiction/Auditor Status  394 , Voucher Description  396 , Account Description  398 , Comments  400 , Jurisdiction Comments  402 , and Account Number  406 . In the example embodiment, user interface  440  also includes a button labeled View Image  442 , which allows the user to view the corresponding invoice image. View Image button  442  has the same functionality as field header labeled Image  404  shown in  FIG. 8 . In the example embodiment, the auditor can edit fields: Tax Base  386 , Tax Rate  390 , Jurisdiction Status  394 , and Jurisdiction Comments  402 . 
     FIG. 10  is an example embodiment of a user interface  460  that displays a screen that allows an auditor to view a selected subset of an audit sample. User interface  460  is accessed when the auditor selects Filter button  412  from user interface  380  (shown in  FIG. 8 ). User interface  460  also includes at least one of the following field headers: Reference Number  381 , Merchandise Amount  382 , Vendor Name  384 , Tax Base  386 , Voucher  388 , Tax Rate  390 , Business Entity Status  392 , Jurisdiction/Auditor Status  394 , Voucher Description  396 , Account Description  398 , Comments  400 , Jurisdiction Comments  402 , and Account Number  406 . In the example embodiment, user interface  460  also includes field headers labeled Tax Indicator  462  and Last Modified  464 . In the example embodiment, the auditor can fill any field displayed with data to be used as a filter. Reference Number  381  and amount fields have drop down boxes (not shown in  FIG. 10 ) for selecting “equal,” “less than or equal to,” or “greater than or equal to” options. Vendor Name  384 , Account Number  406 , Voucher Description  396 , Comments  400 , Jurisdiction Comments  402  fields have a “Begin With” option  466  which filters only on the string of data given and not the entire field. 
   In the example embodiment, when either Image  404  hyperlink (shown in  FIG. 8 ) or View Image button  442  (shown in  FIG. 9 ) is selected, data is loaded into TACS  10  (shown in  FIG. 1 ) such that all available images of invoices that correspond to the transaction are linked. After the invoice is displayed, the auditor can zoom in or out on the image, can size the image to fit on the screen, and can invert the image on the screen. 
     FIG. 11  is an example embodiment of a user interface  480  that illustrates a screen that is displayed when a user logs onto TACS  10  (shown in  FIG. 1 ) as an analyst. In the example embodiment, an analyst includes an employee of the business entity, or someone that represents the business entity in tax related or other financial matters. User interface  480  includes at least one of the following hyperlinks: Data Load  482 , Data Edit  484 , Security  486 , and Logout  488 . Data Load  482  allows the analyst to add or append audit sample data and corresponding images to TACS  10 . Data Edit  484  allows the analyst to view and edit specific fields for individual audit samples and generate selected control total reports. Security  486  allows the analyst to grant access permission to an auditor and business users by individual audit sample. Logout  488  allows the analyst to exit TACS  10 . 
     FIG. 12  is an example embodiment of a user interface  490  that illustrates a screen that is displayed when a user logs onto TACS  10  (shown in  FIG. 1 ) as an analyst. In the example embodiment, user interface  490  enables an analyst to add or append TA information  92  (shown in  FIG. 3 ) for an audit sample in TACS  10 . In the example embodiment, user interface  490  requests that the user select either a blank or an existing audit sample loaded into TACS  10 . 
     FIG. 13  is an example embodiment of a user interface  492  that illustrates a screen that is displayed when a user logs onto TACS  10  (shown in  FIG. 1 ) as an analyst and selects a new audit sample option from user interface  490  (shown in  FIG. 12 ). In the example embodiment, user interface  492  enables the analyst to add TA information  92  (shown in  FIG. 3 ) for a new audit sample in TACS  10 . 
     FIG. 14  is an example embodiment of a user interface  494  that illustrates a screen that is displayed when a user logs onto TACS  10  (shown in  FIG. 1 ) as an analyst and selects an append audit sample option from user interface  490  (shown in  FIG. 12 ). In the example embodiment, user interface  494  enables the analyst to append TA information  92  (shown in  FIG. 3 ) for an existing audit sample already in TACS  10 . 
     FIG. 15  is an example embodiment of a user interface  496  that illustrates a screen that is displayed when a user logs onto TACS  10  (shown in  FIG. 1 ) as an analyst and selects an append audit sample option from user interface  490  (shown in  FIG. 12 ). In the example embodiment, user interface  496  displays TA information  92  (shown in  FIG. 3 ) for the appended audit sample. User interface  496  then permits the analyst to import data from a table. 
     FIG. 16  is an example embodiment of a user interface  498  that illustrates a screen that is displayed when a user logs onto TACS  10  (shown in  FIG. 1 ) as an analyst and selects an append audit sample option from user interface  490  (shown in  FIG. 12 ). In the example embodiment, user interface  498  displays a screen that the analyst can navigate to locate and select the new data to be imported into TACS  10  for the audit sample being appended. 
     FIGS. 17A and 17B  show an example embodiment of a table  500  illustrating data that maybe loaded into TACS  10  (shown in  FIG. 1 ) during Data Load  482  (shown in  FIG. 11 ). In the example embodiment, when Data Load  482  is selected, data is imported from an Access™ (Access is a trademark of Microsoft Corporation, Redmond, Wash.) database using the format shown in table  500 . Table  500  has at least one of the following columns of data: Access Table Column  502 , Data Type  504 , Column Header  506 , and Column Detail  508 . 
     FIG. 18  is an example embodiment of a user interface  550  that displays a list of audit samples  552  loaded into TACS  10  (shown in  FIG. 1 ) after an analyst selects Data Edit  484  from user interface  480  (shown in  FIG. 11 ). From user interface  550 , an analyst can choose from audit samples  552  for which that particular analyst has been given access. Upon selecting a desired audit sample  552 , the analyst can then select a Submit button  554 , to view TA information  92  (shown in  FIG. 3 ) for selected audit sample  552 . User interface  550  also includes a Reports button  556 . 
     FIG. 19  is an example embodiment of a user interface  580  that displays a data page that is provided to an analyst after audit sample  552  (shown in  FIG. 18 ) and Submit button  554  (shown in  FIG. 18 ) have been selected. User interface  580  displays TA information  92  (shown in  FIG. 3 ) in a table including at least one of the following field headers: Reference Number  581 , Merchandise Amount  582 , Vendor Name  584 , Tax Base  586 , Voucher  588 , Tax Rate  590 , Business Entity Status  592 , Jurisdiction Status  594 , Voucher Description  596 , Projected Tax  598 , Comments  600 , Jurisdiction Comments  602 , Image  604 , and Account Number  606 . In the example embodiment, the data can be sorted by any of the various fields. In the example embodiment, the analyst can edit fields: Tax Base  586 , Tax Rate  590 , Comments  600 , and Business Entity Status  592 . In the example embodiment, Business Entity Status field  592  includes a drop down box that includes at least four options (not shown in  FIG. 19 ) including No Issue (shown in  FIG. 19 ), Overpayment, Research, and Underpayment. 
   User interface  580  also displays a Refresh button  608 , a Change Audit button  610 , a Filter button  612 , a Save button  614 , and an Extract button  616 . In the example embodiment, Reference Number  581  allows a user to display and view a more detailed user interface showing TA information  92  for the selected Reference Number. In addition, Image  604  is a link that when selected displays a corresponding invoice for the selected Reference Number. Change Audit button  610  returns the user to user interface  550 , and Filter button  612  displays a Filter screen (shown in  FIG. 21 ) to the user. Extract button  616  exports selected data to a spreadsheet program, which in the example embodiment includes Excel™ (Excel is a trademark of Microsoft Corporation, Redmond, Wash.). User interface  580  also includes an Email Message button  618  which permits electronic messages to be sent. 
     FIG. 20  is an example embodiment of a user interface  640  that displays a data page that may be provided after Reference Number  581  link is selected from user interface  580  (shown in  FIG. 19 ). User interface  640  displays TA information  92  (shown in  FIG. 3 ) for a particular transaction in a table with at least one of the following field headers: Reference Number  581 , Merchandise Amount  582 , Vendor Name  584 , Tax Base  586 , Voucher  588 , Tax Rate  590 , Business Entity Status  592 , Jurisdiction/Auditor Status  594 , Voucher Description  596 , Account Description  598 , Comments  600 , Jurisdiction Comments  602 , and Account Number  606 . In the example embodiment, user interface  640  also includes at least one button labeled View Image  642 , which allows the user to view the corresponding invoice image. View Image button  642  has the same functionality as field header Image  604  shown in  FIG. 19 . In the example embodiment, the analyst can edit fields: Tax Base  586 , Tax Rate  590 , Comments  600 , and Business Entity Status  592 . 
     FIG. 21  is an example embodiment of a user interface  660  that displays a screen that allows a selected subset of audit samples to be viewed. User interface  660  is accessed when the analyst selects Filter button  612  from user interface  580  (shown in  FIG. 19 ). User interface  660  also includes at least one of the following field headers: Reference Number  581 , Merchandise Amount  582 , Vendor Name  584 , Tax Base  586 , Voucher  588 , Tax Rate  590 , Business Entity Status  592 , Jurisdiction/Auditor Status  594 , Voucher Description  596 , Account Description  598 , Comments  600 , Jurisdiction Comments  602 , and Account Number  606 . In the example embodiment, user interface  660  also includes field headers labeled Tax Indicator  662 , Last Modified  664 , and Auditor Last Modified Date  666 . In the example embodiment, the analyst can fill any field displayed with data to be used as a filter. Reference Number  581  and amount fields have drop down boxes (not shown in  FIG. 21 ) for selecting “equal,” “less than or equal to,” or “greater than or equal to” options. Vendor Name  584 , Account Number  606 , Voucher Description  596 , Comments  600 , Jurisdiction Comments  602  fields have a “Begin With” option  668  which filters only on the string of data given and not the entire field. 
     FIG. 22  is an example embodiment of a user interface  680  that may be displayed after Extract button  616  on user interface  580  (shown in  FIG. 19 ) is selected. User interface  680  allows an analyst to select desired columns to extract to a spreadsheet program by selecting a check box for each column desired in a Header Columns section  682  or a Detail Columns section  684 . In the example embodiment, the spreadsheet program is in an Excel™ format (Excel is a trademark of Microsoft Corporation, Redmond, Wash.). In the example embodiment, user interface  680  also displays a file box  686  for entering a file name for exporting the data to a file in the spreadsheet program. 
   In the example embodiment, when either Image  604  hyperlink (shown in  FIG. 19 ) or View Image button  642  (shown in  FIG. 20 ) is selected, data is loaded so that all available images of invoices that correspond to the transaction are linked. Once the invoice is displayed, a user can zoom in or out on the image, can size the image to fit on the screen, and can invert the image on the screen. 
     FIG. 23  is an example embodiment of a user interface  720  that displays a report criteria  722  after a user selects Reports button  556  from user interface  550  (shown in  FIG. 18 ). From user interface  720 , a user can select header and detail fields within a selected audit sample to generate summary totals for those groupings. 
     FIG. 24  is an example embodiment of an analyst Report Screen  740  that is displayed after report criteria  722  (shown in  FIG. 23 ) is inputted into TACS  10  (shown in  FIG. 1 ). In the example embodiment, Report Screen  740  displays summary totals for Merchandise Amount  742 , Tax Base  744 , Projected Tax  746 , and Number of Records  748  grouped by the column report criteria  722  selected. 
     FIG. 25  is an example embodiment of a user interface  800  that displays a list of audit samples  802  which a user has been given access to for review. In the example embodiment, audit sample  802  is a parent company within the business entity that a business user has been assigned access rights. In an alternative embodiment, audit sample  802  is a subsidiary, department, affiliate, or facility within a business entity. User interface  800  also displays a “Submit” button  804 , a “Report” button  806 , and a “Logout” button  808 . In the example embodiment, the business user selects audit sample  802  to be reviewed by highlighting it on the list and selecting Submit button  804 . The business user can also select Report button  806  which will take the business to a Report screen. 
     FIG. 26  is an example embodiment of a user interface  820  that displays a data page that is provided after audit sample  802  and Submit button  804  (shown in  FIG. 25 ) have been selected by the business user. User interface  820  displays TA information  92  (shown in  FIG. 3 ) in a table with at least one of the following field headers: Reference Number  821 , Merchandise Amount  822 , Vendor Name  824 , Voucher  828 , Voucher Description  836 , Account Description  838 , Comments  840 , Jurisdiction Comments  842 , Image  844 , and Account Number  846 . In the example embodiment, the data can be sorted by the various fields. In the example embodiment, the business user can edit Comments  840  field. 
   User interface  820  also displays Total Merchandise Amount  848 , Total Projected Tax  850 , Filter Merchandise Amount  852 , and Filter Projected Tax  854 . User interface  820  also displays a Projected Tax  856  field for each transaction. User interface also displays a Refresh button  858 , a Change Audit button  860 , a Filter button  862 , a Save button  864 , and an Extract button  866 . In the example embodiment, Reference Number  821  is a hyperlink that allows a user to display and view a more detailed user interface showing TA information  92  for the selected Reference number. In addition, Image  844  is a hyperlink that when selected displays a corresponding invoice for the selected Reference Number. 
   Change Audit button  860  returns the user to user interface  800 , and Filter button  862  displays a Filter screen (shown in  FIG. 28 ). Extract button  866  exports data to a spreadsheet program to be viewed by the business user. In the example embodiment, the spreadsheet program is in an Excel™ format. 
     FIG. 27  is an example embodiment of a user interface  880  that displays a data page that may be provided after Reference Number  821  is selected from user interface  820  (shown in  FIG. 26 ). User interface  880  displays TA information  92  (shown in  FIG. 3 ) for a selected transaction in a table with at least one of the following field headers: Merchandise Amount  822 , Tax Base  826 , Tax Rate  830 , Business Entity Status  832 , Jurisdiction/Auditor Status  834 , Voucher Description  836 , Account Description  838 , Comments  840 , Jurisdiction Comments  842 , and Account Number  846 . In the example embodiment, user interface  880  also includes a button labeled View Image  882 , which allows the user to view the corresponding invoice image. View Image button  882  has the same functionality as field header labeled Image  844  shown in  FIG. 26 . In the example embodiment, the business user can edit field: Comments  840 . 
     FIG. 28  is an example embodiment of a user interface  900  that displays a screen that allows a selected subset of the audit samples to be viewed. User interface  900  is accessed when the business user selects Filter button  862  from user interface  820  (shown in  FIG. 26 ). User interface  900  also includes at least one of the following field headers: Reference Number  821 , Merchandise Amount  822 , Vendor Name  824 , Voucher  328 , Voucher Description  836 , Account Description  838 , Comments  840 , Jurisdiction Comments  842 , and Account Number  844 . In the example embodiment, the business user can fill any field displayed with data to be used as a filter. Reference Number  821  and amount fields have drop down boxes (not shown in  FIG. 28 ) for selecting “equal,” “less than or equal to,” or “greater than or equal to” options. Vendor Name  824 , Account Number  844 , Voucher Description  836 , Comments  840 , Jurisdiction Comments  842  fields have a “Begin With” option  902  which filters only on the string of data given and not the entire field. 
   In the example embodiment, when either Image  844  hyperlink (shown in  FIG. 26 ) or View Image button  882  (shown in  FIG. 27 ) is selected, data is loaded into TACS  10  (shown in  FIG. 1 ) so that all available images of invoices that correspond to the transaction are linked. Once the invoice is displayed, a user can zoom in or out on the image, can size the image to fit on the screen, and can invert the image on the screen. 
     FIG. 29  is an example embodiment of a user interface  920  that may be displayed after Extract button  866  on user interface  820  (shown in  FIG. 26 ) is selected. User interface  920  allows a business user to select desired columns to extract to a spreadsheet program by selecting a check box for each column desired in a Header Columns section  922  or a Detail Columns section  924 . In the example embodiment, the spreadsheet program is in an Excel™ format. In the example embodiment, user interface  920  also displays a file box  926  for entering a file name for exporting the data to a file in the spreadsheet program. 
     FIG. 30  is an example embodiment of a user interface  940  that displays a report criteria  942  after a user selects Reports button  806  from user interface  800  (shown in  FIG. 25 ). From user interface  940 , a user can select header and detail fields within a selected audit sample to generate summary totals for those groupings. 
     FIG. 31  is an example embodiment of a business Report Screen  960  that is displayed after report criteria  942  (shown in  FIG. 30 ) is inputted into TACS  10  (shown in  FIG. 1 ). In the example embodiment, Report Screen  960  displays summary totals for Merchandise Amount  962 , Tax Base  964 , Projected Tax  966 , and Number of Records  968  grouped by the column report criteria  942  selected. 
     FIGS. 32-41  are at least some of the data tables and key fields used within TACS  10  (shown in  FIG. 1 ). 
   TACS  10  therefore enables a business entity to manage TA information, provide TA information to multiple auditors within multiple taxing jurisdictions, review comments and findings from auditors on multiple business transactions conducted throughout the world, respond to the auditors&#39; comments and findings, confirm that a proper amount of tax has been remitted to the proper taxing jurisdictions, and confirm that the business entity is in compliance with applicable tax laws and regulations and/or internal business standards and policies. Additionally, TACS  10  enables a business entity to provide documents relating to TA information to an auditor in a timely manner. By enabling a business entity to better manage TA information, TACS  10  facilitates reducing transaction costs for the business entity and facilitates reducing the amount of time spent on each audit by the business entity. 
   While the invention has been described in terms of various specific embodiments, those skilled in the art will recognize that the invention can be practiced with modification within the spirit and scope of the claims.