Ohio § 718.23

§ 718.23.

(A) A tax administrator, or any authorized agent or employee thereof may examine the

books, papers, records, and federal and state income tax returns of any employer,

taxpayer, or other person that is subject to, or that the tax administrator believes

is subject to, the provisions of this chapter for the purpose of verifying the accuracy

of any return made or, if no return was filed, to ascertain the tax due under this

chapter.  Upon written request by the tax administrator or a duly authorized agent or employee

thereof, every employer, taxpayer, or other person subject to this section is required

to furnish the opportunity for the tax administrator, authorized agent, or employee

to investigate and examine such books, papers, records, and federal and state income

tax returns at a reasonable time and place designated in the request. (B) The records and other documents of any taxpayer, employer, or other person that is

subject to, or that a tax administrator believes is subject to, the provisions of

this chapter shall be open to the tax administrator's inspection during business hours

and shall be preserved for a period of six years following the end of the taxable

year to which the records or documents relate, unless the tax administrator, in writing,

consents to their destruction within that period, or by order requires that they be

kept longer.  The tax administrator of a municipal corporation may require any person, by notice

served on that person, to keep such records as the tax administrator determines necessary

to show whether or not that person is liable, and the extent of such liability, for

the income tax levied by the municipal corporation or for the withholding of such

tax. (C) The tax administrator may examine under oath any person that the tax administrator

reasonably believes has knowledge concerning any income that was or would have been

returned for taxation or any transaction tending to affect such income.  The tax administrator may, for this purpose, compel any such person to attend a

hearing or examination and to produce any books, papers, records, and federal income

tax returns in such person's possession or control.  The person may be assisted or represented by an attorney, accountant, bookkeeper,

or other tax practitioner at any such hearing or examination.  This division does not authorize the practice of law by a person who is not an attorney. (D) No person issued written notice by the tax administrator compelling attendance at

a hearing or examination or the production of books, papers, records, or federal income

tax returns under this section shall fail to comply.