275  7TH Ave  7th floor New York , NY 10001                                                                                                                dcullinanecpa@yahoo.com

​                                                                                                                                                                                                     Chelsea / Lower Manhattan​​

​Daniel Cullinane CPA                                   p 848-250-9587                                                                                                                                     

​NEW YORK STATE

​TAXPAYERS BILL OF RIGHTS

Your rights as a taxpayer

We have an important obligation to help you understand your rights and responsibilities as we seek to fairly administer and collect taxes.

As required by the state's Taxpayer Bill of Rights, we explain your rights at each step in the process to carry out our vital tasks. We also describe the actions we must take to ensure that all pay what they owe.

Rights as a Taxpayer

An overview of your right to:

Professional service
Privacy and confidentiality
Apply for help if you can't pay in full
Seek relief from a spouse's debt
Representation
Claim refunds
Challenge our decisions or actions

Your rights during:

Audits
The collection process