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Department of Taxation and Finance

Audits, bills, collections

The department audits, investigates, and collects taxes owed from individuals and businesses to ensure that all New Yorkers pay the correct amount of tax. If you're audited, we may bill you for additional tax, penalties and interest, deny a refund or credit you claimed, propose a refund, or make no change at all. The best way to avoid an audit or bill is to file your returns correctly and pay the proper amount of tax timely.

We'll contact you by mail before we begin the collection process if you fail to resolve a tax bill timely. If you have an unpaid tax bill, you should pay it immediately to avoid accruing additional penalties and interest, or possible collection actions.

If you prefer to authorize someone to work with us on your behalf, please see Power of attorney and other authorizations.

Useful resources

New York State Delinquent Taxpayers

New York State Delinquent Taxpayers

View the top 250 unresolved warrants for individuals and businesses.