Federal changes not binding

(a) The Department is not required to accept as correct any change in a taxpayer's federal income, the disallowance (in whole or in part) of a claim for credit or refund of federal income tax, or the amount an employer is required to deduct and withhold from wages for federal income tax withholding purposes. Instead, the Department may conduct an independent audit or investigation in regard thereto. (b) For purposes of this section, the term "federal income" means federal adjusted gross income or federal alternative minimum taxable income of an individual and federal taxable income of a trust or estate prior to deductions relating to distributions to beneficiaries or federal alternative minimum taxable income of a trust or estate. (c) While this section pertains to Section 12-727(b) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.