NY Statement of Proposed Audit Change: What To Do

A Statement of Proposed Audit Change from the NYS Department of Taxation and Finance says the state plans to change your return, often after matching IRS or employer data. It is a proposal, so you can agree or respond with documents before a bill is issued.

Deadline

Respond by the date on the statement. If you do not, the state generally issues a Notice of Deficiency, which starts a 90 day window to request a conference or petition the Division of Tax Appeals.

What to do

  • Compare the proposed change with your return and IRS records.
  • Agree and pay, or send a written disagreement with documentation using the response options on the notice or your NY Online Services account.
  • Watch for follow up notices so the 90 day protest window is not missed.

Local help

Our Staten Island offices serve New York taxpayers, and can handle the response for you.

Common questions

Is this the same as an IRS CP2000?
It is similar in purpose but separate. New York changes are often triggered by federal adjustments, so a CP2000 can lead to a state notice later.

Want someone to handle it for you?

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Related answers

General information, not tax advice for your specific situation. Last reviewed 2026-10-16.