| Every permanent resident residing in the United States | | | | Failure to contact the department first prior to filing the |
| are required by law to pay their taxes, but every state | | | | case in court can result in your inability to get back all |
| has their own rules and regulations to follow which | | | | your litigation costs, even if the court rules in your |
| may not be relevant in others. It is for this reason that | | | | favor. |
| one should always be aware of the specific tax | | | | Taxpayers are also allowed to claim refunds if they |
| regulations enforced by the state that he or she is | | | | believe that they paid too much tax as needed when |
| living in, as ignorance of the law is not a good ground | | | | filing their New York state tax forms. These refunds |
| for disobeying it. The New York state tax forms, more | | | | should be filed within three years of the date the return |
| specifically, also comes with some set of tax laws that | | | | was due, or two years after the date of the paid tax, |
| every taxpayer should know. | | | | depending on which comes first. The law dictates that |
| According to the New York Taxpayers' Bill of Rights, | | | | the failure of the department to pay these refunds |
| the tax department should provide taxpayers with a | | | | within a certain duration would result in the taxpayer |
| guide that would explain their rights, along with the | | | | being paid a certain interest on his personal income tax |
| duties and responsibilities of the department in | | | | refund. |
| enforcing taxes and tax liabilities. Some people may | | | | There are three common causes for tax penalties: late |
| receive tax audits after they have filled out and filed | | | | filing of the taxpayers' New York state tax forms, |
| their New York state tax forms; this does not mean | | | | overdue taxes, and tax underpayment. These |
| that the department is finding them guilty of tax | | | | penalties are usually dependent on a percentage of |
| evasion, but is merely trying to verify the accuracy of | | | | the tax that is due, and interest will continue to be |
| the tax that had been filed. | | | | added until payment is given to the department. |
| If the taxpayers disagree with any action that the | | | | Complaints against these actions can be filed by filling |
| department has undertaken, they also have the right to | | | | in a Request for Conciliation Conference, or a Petition |
| appeal their decision in court. Before filing your | | | | for a tax appeals hearing. This should be filed within a |
| complaints in court however, it is important that you | | | | certain period from the department's notification of |
| first contact the department to resolve all differences | | | | their actions. Conciliation conference committees will |
| out of court, and to provide all the necessary | | | | review all the presented evidence provided by both |
| information needed for its resolution. It is only after | | | | parties, and then issue a binding order to resolve this |
| these have been exhausted without any resolution on | | | | case, which can also be contested if you file a petition |
| either side that the case should be taken to court. | | | | for hearing within the next 90 days. |