The Tax Department audits, investigates, and collects taxes from individuals and businesses. These enforcement activities help ensure that all New Yorkers pay their fair share of taxes.
As shown in an overview of the audit process, our auditors conduct a fair and unbiased review to determine if you paid the proper tax due. An audit may result in a bill for:
- additional tax, penalties and interest;
- the denial of a refund or credit you claimed;
- a proposed refund based on overpayments; or
- we may find no change at all.
We strive to minimize the impact of the audit on taxpayers; and we encourage open communications throughout the audit.
The best way to avoid an audit is to file your returns correctly and pay the proper tax timely.
Your rights as taxpayer
Taxpayers have many rights and protections during an audit including the right to appeal the findings of an audit. If we audit you, you will be notified of your rights.
If you've underpaid your taxes, you may qualify for our Voluntary Disclosure Program. If you have not yet been audited or billed for taxes underpaid and meet other conditions, you can come forward and pay the proper tax without incurring significant penalties and possible criminal sanctions. You can even apply online.