How we select audits

Some of the reasons we select a taxpayer for audit include:

• Failure to file a return
• Failure to report income or sales
• Excessive credits or exclusions claimed on a return
• Incorrect or fraudulent refund claims or returns filed
• Differences found when we compare a return to information we obtain from others such as the IRS, banks, employers, and other businesses
• Results of prior audits. (However, a prior or a current audit isn't necessarily cause to be selected for audit again.)
• Misuse of exemption certificates

Video: About New York State Tax Audits