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What to expect after 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.

Taxpayers must:

  • maintain records to support their return(s) and 
  • provide these records if we ask for them.

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

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.

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

What to Expect if You are Selected for a NYS Audit video

Video : Undergoing a NYS audit

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