Audit Appeals Process

If you disagree with an audit finding, both informal and formal appeal options are offered.

STEP 1: The Exit Conference
At the end of an Audit, you can meet with an Audit Supervisor to review the work papers prepared by the auditor.  You may submit additional information to challenge the auditor’s findings. In most cases, you and the auditor can agree on an acceptable tax amount.  If you cannot reach agreement, you can:

STEP 2: Request a Conciliation Conference or a Tax Appeals Tribunal (Group) hearing.

STEP 3: You can appeal the Administrative Law Judge’s decision to the Tax Appeals Tribunal Commissioners’ Review.

STEP 4: Judicial Review of Tribunal Decision
You can appeal the decision of the Tribunal to the New York State Supreme Court, Appellate Division, First Dept.