San Franciscoâofficially known as the City and County of San Franciscoâis a consolidated city-county, a status it has held since the 1856 secession of what is now San Mateo County. It is the only such consolidation in California.
Under New York's Tax Law, there is generally a three-year statute of limitations on tax audits, though in some cases (such as when fraud exists or when a substantial understatement has been made on an income tax return), the statute of limitations can last for as long as six years.
If your books and records are already prepared by a CPA, reviewed by an accounting firm or audited-that is best. Generally, it will take about 30 days for a start-up to be audited, while it can take 60-120+ days for a large operating business to be audited. 2.