Upon completion of the audit investigation by virtue of a Letter of Authority, 1 point the revenue examiner is required to submit a report in order to - to issue a Notice of Discrepancy. to issue a Notice of Informal Conference. to issue a Preliminary Assessment Notice. to issue a Final Assessment Notice/Final Letter of Demand. Any of the above, at the discretion of the CIR/Duly Authorized Representative. None of the above. If after review and evaluation by the Commissioner or his duly authorized * 1 point representative, as the case may be, it is determined that there exists sufficient basis to assess the taxpayer for any deficiency tax or taxes, the said Office shall issue to the taxpayer a. for the proposed assessment. Notice of Discrepancy (NID) Option 2 Preliminary Assessment Notice (PAN) Final Assessment Notice/Final Letter of Demand (FAN/FLD)