Why Are Sales Tax Audits Taking so Long??

It is no surprise that states are looking for tax revenue from every available source.  But lately, I've spoken to several clients and non-clients about the inability for states to close sales tax audits.  I spoke with a friend who has been under audit by CA for over 3 years and the auditor has not identified any new liability since the first week she was in.  She keeps coming out and looking at new documents and keeps submitting new data requests and fails to identify anything new. Then she disappears for a few month.  I've heard similar stories about Washington state and New York auditor. 

At this point in time, I would think the auditors would be focused on covering the most ground as possible and not trying to make each audit a precise and scientific exercise.  When I was the manager of sales tax audits for the Missouri DOR, it seemed like the 80/20 rule would apply.  That is, auditors would usually identify 80% of the deficiency in the first 20% of their time with the client.  My beef then and now was why waste more time looking for the additional 20% of the liability.  No audit will ever find all of the liability anyway so why not get in and get out as fast as you can and move on to another audit?

I'd love to hear about any audit stories you have or if you are having similar problems.  In this day and age, audit managers should be focused on auditing strategic companies and finding ways to be as efficient as possible. 

Let me know your thoughts