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What to expect during an audit

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 Taxpayers are entitled to many rights during an audit; this includes the right to representation and the right to appeal actions taken by the Department.
  
  Taxpayers also have many obligations including the obligation to maintain records to support their returns and to make those records available upon request by audit staff.
  
  The publications below provide information about your rights and responsibilities and what you should expect during an audit:
  
  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
  
  Estate Tax - Publication 130-E, The New York State Tax Audit – Your Rights & Responsibilities
   
  You may also find additional information by accessing Publication 38, Your Rights as a Taxpayer.
  
  
  
  
  
  
  

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Last Modified: August 22, 2008