In 1999, the Texas Legislature enacted a bill authorizing certain taxpayers to perform managed audits under the supervision of the Comptroller. The managed audit option is only available for Sales and Use Tax audits. The initial step in a managed audit is the taxpayer’s request for a managed audit within 30 days of the date that the Audit Notification Letter was sent. If fieldwork has already begun or if the previous audit took less than 120 hours for the auditor to complete; the managed audit request will be denied. In addition, only two sequential managed audits are allowed.