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How to appeal a sales tax audit or penalty in New York
In New York, the Department of Taxation and Finance will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the New York Department of Taxation and Finance, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Taxation and Finance, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in New York
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed New York sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Taxation and Finance cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in New York is three years from later of either the return due date or the return filing date.
Appealing to the Department of Taxation and Finance in New York
If you do not agree with a penalty or decision made by the New York Department of Taxation and Finance, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition must be filed with the Division of Tax Appeals less than 90 days after mailing the notice of determinationTop
Administrative Sales Tax Appeals in New York
In the case of administrative appeal, an official petition must be filed with Tax Appeals Tribunal within thirty days after notice of decisionTop
Judicial Sales Tax Appeals in New York
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Appellate Division of the Supreme Court, Third Division, within four months after notice of determination
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