Concluding the audit

Once we review the information available, you will receive our proposed audit findings or a bill. In most instances, you have the right to appeal the results of an audit. The notice we send you explains your appeal rights.

If you agree with our findings . . .

• We will ask you to sign a Statement of Proposed Audit Changes (or similar document) that you agree. If you owe an additional amount and you don't pay it in full, we'll send you a bill.
  • If you can't pay in full, we can usually work out an agreement for you to pay in installments.
  • Interest and/or penalties will continue to increase until you pay the bill in full.

If you disagree with our findings...

• Indicate your disagreement on the Statement of Proposed Audit Changes (or similar document) and return the form to the address shown on the document.
  • The auditor will review any additional information submitted and, if appropriate, send you a revised document. If you still don't agree with the audit findings, we will send you a Notice of Determination or Notice of Deficiency for the taxes due.
  • At this point, you may formally appeal the audit findings through either the Tax Department's Bureau of Conciliation and Mediation Services or through the independent Division of Tax Appeals. You must appeal estate tax cases through either the Tax Department's Bureau of Conciliation and Mediation Services or through the county surrogate's court.
     
• Generally, you must file your appeal within 90 days of the date we issued the notice. To determine your time limit, refer to the Notice you received. You must submit a written appeal even if you have previously written to the Tax Department and objected to the position taken in the Statement of Proposed Audit Changes or similar document.

Video : Challenging a Tax Department action