Audits, bills, and 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.
Audits
Our auditors conduct a fair and unbiased review to determine if you paid the proper amount of tax. We strive to minimize the impact of the audit on taxpayers, and we encourage open communications throughout the audit.
Resolving your debt
We will work with you to find a resolution. You may resolve your debt in one of the following ways:
Collection actions
The Tax Department’s Civil Enforcement Division collects tax debts after a bill has been issued. If you fail to resolve your debt, we may offset funds owed to you, or initiate the following collection actions against you:
Collections Resources
New York State Tax Warrants search
Search for open tax warrants using the Tax Warrants search tool.
New York State delinquent taxpayers
View the top 250 unresolved warrants for individuals and businesses.