Estimated state tax assessments are based on assumptions that typically favor state tax authorities. In this A Pinch of SALT, Sutherland SALT's Eric Tresh and Madison Barnett examine the potential impact and recommended course of action for taxpayers facing estimated assessments.

Read "State Audit Guessing Games: When Can States Issue Estimated Assessments?" reprinted with permission from the March 5, 2012 issue of State Tax Notes.