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What to expect when you're selected for an audit

In most cases, you will receive a letter asking for information. Less frequently, we set up an appointment to go over your records at your home or business, as appropriate.

We usually ask for additional information or records about one or more of the returns you filed during the last three years. In some cases, we may ask you to explain why you didn't file a return.

You must:

  • maintain records to support the returns you filed, and 
  • provide these records if we ask for them.

We appreciate your cooperation during the audit and providing the records we request within the timeframe we propose. This will help us complete the audit more quickly. We grant most requests to extend the due date.

During the audit, you have the right to know what is going on and why. We encourage you to ask questions at any time.

Your right to representation

Most taxpayers resolve their differences with us on their own. However, you have the right to designate a representative and have a tax professional (accountant, attorney, enrolled agent, etc.) represent you and provide guidance. 

If your representative will make legally binding decisions on your behalf, you must submit a completed Form POA-1, Power of Attorney. Otherwise, you should submit a completed E-ZRep Form TR-2000, Tax Information Access and Transaction Authorization. See Power of attorney and other authorizations and E-ZRep Form TR-2000, Tax Information Access and Transaction Authorization, to learn more.

Demo: Undergoing a NYS Audit

Demo: Undergoing a NYS Audit