Your rights as a taxpayer
We have an important obligation to help you understand your rights and responsibilities as we seek to fairly administer and collect taxes.
As required by the state's Taxpayer Bill of Rights, we explain your rights at each step in the process to carry out our vital tasks. We also describe the actions we must take to ensure that all pay what they owe.
An overview of your right to:
- Professional service
- Privacy and confidentiality
- Apply for help if you can't pay in full
- Seek relief from a spouse's debt
- Representation
- Claim refunds
- Challenge our decisions or actions
Your rights during:
More resources
- Publication 125, The Collection Process
- Publication 131, Your Rights and Obligations Under The Tax Law
- Publication 135, Consumer Bill of Rights
- 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
- TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S, Taxpayer Bill of Rights Act of 1997
- TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S, Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
- Taxpayer Rights Advocate
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