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Your rights and responsibilities during an audit

Taxpayers are entitled to many rights during an audit; this includes the right to designate a representative and the right to appeal the findings of the audit (see Power of attorney and other authorizations). We encourage you to discuss any real or perceived violations of your rights with the auditor or the auditor's supervisor. The publications below provide information about your rights and responsibilities and additional information about what you should expect during an audit:

  Desk Audit - Publication 130-D, The New York State Tax Audit - Your Rights & Responsibilities
  Field Audit - Publication 130-F, The New York State Tax Audit - Your Rights & Responsibilities

See The Office of the New York State Taxpayer Rights Advocate for additional information about your rights and responsibilities and information about what you should expect during an audit.

NYS Your Rights as a Taxpayer

Video: NYS Your Rights as a Taxpayer

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