Your rights during an audit

During an audit, you have rights intended to:

• protect you from unreasonable demands
• limit the disruption to your business or personal life
• protect you from unfair actions
• provide you with reasonable time to provide requested information
• help you understand any proposed changes to your return

Audit findings

You can challenge the results of an audit. For more, see:

• Challenge our decisions or actions 
• Publication 131, Your Rights and Obligations Under The Tax Law
   
• 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