Your rights as a taxpayer
Taxpayer Bill of Rights
A major function of the Department of Taxation and Finance is to help you, the taxpayers of New York State, understand your rights and responsibilities at each step in the administration and collection of state and local taxes administered by the department. We provide nontechnical statements that explain your rights and the department’s obligations with respect to audits; the procedures for you to seek review of adverse decisions of the department, claim refunds, and file complaints; and the procedures the department may use to enforce tax liabilities.
In the most general terms, these are your rights:
- The right to be informed
- The right to quality service
- The right to pay no more than the correct amount of tax
- The right to challenge the Tax Department's position and be heard
- The right to appeal a department notice in an independent forum
- The right to finality
- The right to privacy
- The right to confidentiality
- The right to retain representation
- The right to a fair and just tax system
Office of the Taxpayer Rights Advocate
As an independent entity within the department, the Office of the New York State Taxpayer Rights Advocate is committed to helping New York State taxpayers by balancing taxpayer assistance against enforcement efforts. The office assists taxpayers whose tax problems are causing undue economic harm, helps taxpayers who have been unable to resolve protracted tax problems through regular channels, and identifies systemic problems, including those that compromise taxpayer rights or unduly burden taxpayers.